# US Sales Tax Nexus, Registration & Filing

> Since the Supreme Court's Wayfair decision, a seller can owe sales tax in a US state without a physical presence once sales into that state cross its economic nexus threshold — commonly $100,000 a year, and higher in some states such as California, Texas and New York. Marketplaces like Amazon collect tax on their platform sales as marketplace facilitators, but your own-website sales are your responsibility. Five states have no statewide sales tax.

Practice: US Accounting, Payroll & Sales Tax — https://www.industax.com/services/us-accounting-compliance/

Whether SaaS, digital goods and services are taxable varies widely by state. A nexus study maps your sales by state against thresholds and product taxability before you register.

We run the study, register where needed, configure tax collection in your store or billing system, and file returns on each state's schedule.

## Key facts

| Item | Detail |
| --- | --- |
| Economic nexus | Commonly $100,000 in sales; some states higher |
| Marketplace sales | Usually collected by the marketplace |
| Own-site sales | Seller's responsibility |
| No statewide sales tax | Alaska, Delaware, Montana, New Hampshire, Oregon |

## Who needs this

- E-commerce brands selling to US consumers
- SaaS companies with US customers
- Foreign sellers with US inventory

## What's included

- Nexus study
- State registrations
- Tax collection setup
- Return filing

## Documents

- Sales by state and product
- Store/billing platform access
- Entity details

## Process

1. **Study** — Nexus and taxability mapped.
2. **Register** — States where tax is owed.
3. **File** — Returns on each state's schedule.

## FAQs

### Does a foreign company owe US sales tax?

Yes, if it crosses a state's economic nexus threshold — being outside the US doesn't exempt it.

### Is SaaS taxable in the US?

In some states. Taxability of software-as-a-service differs by state, so a product-by-state review is needed.

### Do I need to register if I sell only on Amazon?

Usually not for those sales, because Amazon collects as a marketplace facilitator, but some states still require registration in certain cases, and inventory stored in a state can create nexus.

## Official sources

- Streamlined Sales Tax Governing Board: https://www.streamlinedsalestax.org/

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Canonical page: https://www.industax.com/services/us-accounting-compliance/us-sales-tax-nexus
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.