Unsure where you owe sales or use tax
Run Your Nexus Risk CheckHow out of state sellers trigger economic nexus without physical presence.
No physical office required. Revenue thresholds apply nationwide.
Remote seller economic nexus is created when an out of state business exceeds a state’s revenue or transaction threshold, even without physical presence. After the Wayfair decision, nearly every sales tax state adopted economic nexus rules that apply to remote sellers.
Remote sellers must evaluate:
If you are unfamiliar with how nexus works, review Economic Nexus and compare rules in Economic Nexus by State.
Check My Remote Seller Nexus RiskA remote seller is a business that sells into a state where it has no physical location.
Examples include:
Even without offices or employees in a state, revenue alone can trigger registration requirements.
Most states use a 100,000 dollar revenue threshold. Some states also apply transaction thresholds. Remote sellers often cross these limits quickly because they ship nationwide from day one. To determine when you crossed a state’s threshold, use the Threshold Testing tool. If your state uses trailing measurement, the Rolling 12 Month Nexus Tracker applies rolling calculations automatically.
Many remote sellers use marketplaces such as Amazon or Walmart. Marketplace facilitator laws require platforms to collect tax in many states. However marketplace revenue may still count toward economic nexus thresholds. For a detailed legal overview, review Marketplace Nexus. To separate direct and marketplace revenue and apply state specific inclusion rules, use the Marketplace Nexus Tracker.
Remote sellers may unintentionally create physical nexus through:
Physical presence can require registration even below revenue thresholds. To understand how physical presence differs from economic triggers, see Physical vs Economic Nexus.
Many states evaluate the prior 12 consecutive months of sales. A remote seller may exceed 100,000 dollars mid year even if annual totals appear lower. If you rely only on annual reviews, you may miss trigger months. Continuous monitoring using automated threshold tracking helps prevent late registration.
Once nexus is established:
If nexus existed historically without registration, back tax exposure may exist. Review When Do I Have to Register for Sales Tax for timing guidance. Use the Nexus Registration Readiness Tool to evaluate compliance status. If prior thresholds were exceeded, estimate liability using the Sales Tax Liability Estimator and calculate historical exposure with the Back Sales Tax Calculator.
Remote sellers operating across many states require centralized tracking.
A unified Sales Tax Exposure Dashboard provides:
This is critical for growing online businesses.
If revenue approaches 75,000 dollars in any state, evaluate nexus immediately.
Track revenue by state. Identify trigger months. Register confidently.