United States State Sales Tax Economic Nexus for Remote Sellers
What is United States State Sales Tax Economic Nexus for Remote Sellers?
State by state, when an out-of-state seller with no physical presence must register and collect sales tax after South Dakota v. Wayfair: each state's dollar and transaction threshold and which sales count, the period it is measured over, when collection must start, and how marketplace facilitators and their sellers are treated, all stated as at 1 October 2026 with the official source. It comprises 188 controls organised across 47 domains, and applies in the United States: 45 states, the District of Columbia and Alaska municipalities.
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