What is a conservation easement?

A permanent restriction on land use, donated to a qualified land trust. The trust holds the restriction in perpetuity; the landowner retains compatible uses. The donation creates a charitable deduction equal to the diminished land value.

How much can I deduct?

Equal to the diminished value of the land caused by the easement (determined by qualified appraisal). Typically 30-70% of land value depending on property. Deduction subject to AGI limits (50% for most donors, 30% for landowner-developers). Excess carries forward 15 years.

Will the IRS audit me?

Conservation easements have been an audit focus. Legitimate easements with quality engineering, MAI-credentialed appraiser, and reputable land trust hold up. We use the highest-quality service providers to minimize audit risk.

Can I still use my land?

Yes, in ways compatible with the easement. Typically: agriculture, ranching, residential use within limits, hunting and fishing. Restricted: development, subdivision, commercial operations not present at easement. Each easement is custom-designed.

Does the easement run with the land?

Yes, in perpetuity. All future owners are bound by the same restrictions. The land trust monitors compliance and can enforce against violations.

What about syndicated conservation easements?

Syndicated easements (where investors buy into a partnership that donates an easement) have been heavily targeted by the IRS. Many syndicated easements have been disallowed. We do not work on syndicated easements; only direct landowner donations with legitimate conservation value.

What does Sales Tax Nexus Study involve?

This page covers Sales Tax Nexus Study — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does Sales Tax Nexus Study cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does Sales Tax Nexus Study take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

Home/Sales tax/Nexus Study

Sales tax

All 46 sales-tax states

Sales Tax Nexus Study. Where you must collect, exactly.

Post-Wayfair, sales tax nexus is no longer just physical presence. Economic nexus thresholds (typically $100K or 200 transactions) trigger collection obligations even with no in-state employees. Add inventory in FBA warehouses, affiliate relationships, click-through nexus, trailing nexus, marketplace facilitator carve-outs - and a typical ecommerce seller has nexus in 15-30 states without knowing it. We run a state-by-state nexus determination on your actual sales data, deliver a defensible memo, and recommend a sequenced registration plan.

Order nexus study

All 50 states + DC 60-day money-back SOC 2 Type II

Nexus Footprint · 46 states

Northbridge Holdings · TTM Mar 2026

Wayfair

Nexus hit

Approaching

monitor

Clear

below threshold

Memo + sequenced register plan · Mar 14 Wayfair-compliant

How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Self-serve nexus tool

$299

Threshold checker only

Plug in your gross sales + transaction count per state; get pass/fail nexus result. Best for spot-checking; not a defensible memo.

Get started

Standard nexus study

$1,899

Full memo + plan

All 46 sales-tax states + DC + PR. Economic + physical + affiliate factors. Written memo per state. Sequenced registration plan with priorities.

Get started

Study + counsel review

$3,899

Privileged + memo

Standard + attorney-led to preserve work-product privilege. Useful when back-period exposure is large or audit-imminent. Includes 2hr advisory call.

Get started

FAQ

About the Conservation Easement Service.

What changed with Wayfair?

South Dakota v. Wayfair (2018) - Supreme Court overruled Quill, allowing states to require sales tax collection from out-of-state sellers based on ECONOMIC nexus (volume of sales), not just physical presence. By 2026 every sales-tax state has an economic nexus rule. Most common: $100K OR 200 transactions in trailing 12 months.

What are the common state thresholds?

Most common: $100K + 200 transactions. NY, CA, TX: $500K (no transaction count). Kansas: $0 (any sale!). We have all 46 states catalogued. The variation is why generic advice fails.

Does FBA inventory create nexus?

Yes in most states. Inventory stored in an Amazon FBA warehouse (or any 3PL) creates physical nexus regardless of your physical presence. PA, IL, CA, TX, NJ, and others actively enforce. Big surprise for many sellers.

Once I have nexus, what is the next step?

Register for sales tax permit in that state (free in most states; small fee in some). We have [sales tax registration](sales-tax-registration.html) services per state. Then collect + remit on every taxable sale going forward. For pre-registration sales: consider a [voluntary disclosure agreement](sales-tax-voluntary-disclosure.html) to limit back-tax exposure.

What about back-period exposure?

If you HAD nexus before registering, you owe back tax + interest + penalties on those sales. States have look-back periods (typically 3-7 years). Voluntary disclosure agreements (VDAs) cap look-back (typically 3-4 years) and waive penalties. We can package nexus study + VDA.

How often should I re-run a nexus study?

Annually + after material changes (new states, new sales channel, new warehouse, new sales team). Most clients run annually as part of year-end close + roll into a sales-tax compliance subscription.

Bundle & save

Recommended add-ons

Most customers add these to keep their business compliant year-round.

Multi-state Sales Tax Registration

Best value

$149 per state Add →

Sales Tax Filing Service

Recommended

We file monthly/quarterly returns in every state with nexus.

$49 /state/month Add →

Compliance Monitoring

Track due dates, nexus thresholds, and rate changes by state.

$19 /month Add →

Why File.Business

Premium compliance, no service-fee markup.

Trust you can verify

SOC 2 Type II audited platform. 220,000+ businesses served. 60-day money-back on service fees. State fees passed through at cost with no hidden markup. Explicit AUP on restricted industries.

A compliance partner, not a transaction

Most providers go quiet after checkout. We auto-track every annual report, registered agent renewal, and license deadline across your entities. The Business OS dashboard keeps your compliance score visible year-round.

Premium experience competitors cannot match

Premium positioning, transparent pricing, no service-fee markup on state or federal filings. Premium positioning, transparent pricing, no service-fee markup on state filings.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Sales Tax Nexus Study. Where you must collect, exactly.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Self-serve nexus tool

Standard nexus study

Study + counsel review

About the Conservation Easement Service.

Related services

Indiana sales tax permit / seller's permit.

Sales Tax Registration in Rhode Island

How to form a corporation in Arkansas for $0 service fee.

E-file your 1099s. IRS, states, and recipients, in one shot.

Get an EIN for your Washington business

Recommended add-ons

Multi-state Sales Tax Registration

Sales Tax Filing Service

Compliance Monitoring

Premium compliance, no service-fee markup.

Trust you can verify

A compliance partner, not a transaction

Premium experience competitors cannot match

Start your business in the next 5 minutes.