Understanding sales tax and use tax is not about memorizing rules. It is about knowing when obligations begin, where exposure exists, and what to do next without making things worse.
This hub brings together the core guides every growing business should read before making registration, filing, or compliance decisions.
Start here if you are new to sales tax exposure
Most businesses begin asking questions about sales tax when something changes:
- Revenue grows
- Sales expand into new states
- Marketplaces or platforms introduce new rules
- An advisor raises concerns
- A notice or audit appears
The guides below are designed to be read in order, but each stands on its own. Together, they replace guesswork with clarity.
The 5 Essential Sales Tax and Use Tax Guides
1. What Is Sales Tax Nexus? A Plain English Guide
Why this matters
Sales tax nexus determines when a business has an obligation to collect and remit sales tax. This is the foundation of every sales tax decision.
You will learn
- What nexus actually means
- Physical versus economic nexus
- Why businesses trigger obligations without realizing it
- Common misconceptions that create exposure
Read: What Is Sales Tax Nexus
2. Economic Nexus by State: How Thresholds Really Work
Why this matters
Economic nexus is the most common way businesses trigger obligations today. Thresholds vary by state and are easy to misinterpret.
You will learn
- How economic nexus thresholds work
- Why revenue and transaction counts both matter
- Why spreadsheets fail at tracking thresholds
- How timing affects obligations
Read: Economic Nexus by State
3. Sales Tax vs Use Tax: The Exposure Most Businesses Miss
Why this matters
Use tax exposure is one of the most overlooked risks for growing businesses and often surfaces during audits.
You will learn
- The difference between sales tax and use tax
- Why use tax exposure builds quietly
- Common sources of missed use tax
- Why audits often focus on use tax
Read: Sales Tax vs Use Tax
4. How Far Back Can States Assess Sales Tax?
Why this matters
Fear-driven filing decisions often make exposure worse. Understanding lookback periods helps businesses preserve options.
You will learn
- What lookback periods really mean
- What affects how far back states can assess
- Why filing too early can be risky
- Why exposure scope matters more than years
Read: How Far Back Can States Assess Sales Tax
5. Do I Need to Collect Sales Tax in Multiple States?
Why this matters
Selling in multiple states does not automatically mean collecting tax everywhere. This guide provides a clear decision framework.
You will learn
- How to decide if multi-state collection applies
- Common scenarios that create obligations
- Why collecting everywhere is usually wrong
- How to move forward with confidence
Read: Do I Need to Collect Sales Tax in Multiple States
How these guides fit together
These guides answer questions in the correct order:
- What creates an obligation
- Where exposure hides
- Why timing matters
- How to decide what to do next
This approach prevents panic decisions and replaces assumptions with clarity.
From education to action
Understanding the rules is only the first step. Applying them to your actual data is where clarity emerges.
TaxMap helps businesses:
- Standardize transaction data
- Apply nexus rules consistently
- Identify sales tax and use tax exposure
- Prioritize jurisdictions
- Decide how and when to act
Filing is available through TaxMap when appropriate. You can also file internally, work with your CPA or advisor, or use a third-party filing service. You are never locked in.
See how TaxMap works | View pricing | Filing options
Move from theory to clarity
If you want answers based on your actual data, not assumptions, you can check your exposure with TaxMap and move forward with confidence. Check Your Exposure
