E-commerce

Partly. Marketplace facilitators generally collect and remit on sales made through their platform, but those sales usually count toward a state's economic nexus threshold, and if you also sell direct through your own site, those direct sales are entirely your responsibility. Many sellers are registered nowhere and liable somewhere.

Yes, and it is one of the more consequential facts in e-commerce tax. Inventory held in a state generally creates physical presence there, which means a registration obligation independent of any sales threshold. Because Amazon moves inventory between fulfilment centres without asking you, sellers routinely acquire physical presence in states they have never thought about. Your inventory event reports show where.

Usually better than feared, provided you come forward first. Most states operate voluntary disclosure programmes that limit the lookback and abate penalties. Those programmes generally close once a state contacts you. Given that unfiled periods have much longer statutes of limitation than under-reported ones, the arithmetic strongly favours acting now.

Almost certainly not. Registration follows nexus, and nexus follows real thresholds and real presence. The right first step is an analysis of where you have actually crossed a line, which is frequently a handful of states, not fifty. Registering everywhere creates fifty filing obligations and fifty chances to file late.

Book a scoping call using the form on this page, or call us. We will ask what you need, who is asking you for it, and what condition your records are in, then tell you what the engagement involves and what it will cost before anything begins.