Unsure where you owe sales or use tax or dealing with legacy compliance pain?
Check Your ExposureSales tax registration is required only after certain conditions are met. Most businesses do not need to register in every state where they sell. Registration is typically required when a business has established sales tax nexus in a jurisdiction. The key is understanding where nexus exists, when it was triggered, and whether action is required now or can wait.
Registration is generally required once a business has sales tax nexus in a jurisdiction. Nexus can be established through physical presence or economic activity.
Common nexus triggers include:
See the glossary definition for sales tax nexus for a plain-English explanation.
Many states require registration once economic nexus thresholds are crossed. These thresholds vary by state and are usually based on revenue, transaction counts, or both.
Crossing a threshold does not always mean registration is required immediately. Timing matters.
Physical presence such as employees, offices, or stored inventory often creates immediate registration obligations, regardless of sales volume.
Marketplaces may collect sales tax on behalf of sellers in some states. However, marketplace collection does not always eliminate the seller’s obligation to register. This depends on the state and the nature of the sales.
Selling into a state does not automatically require registration. Registration is not required just because customers live in a state. Registering too early can create unnecessary filing obligations. Registering too late can increase exposure and cleanup complexity.
Registering before it is required can:
This is why understanding exposure first is critical.
Delaying registration after it is required can:
The goal is not speed. The goal is correct timing.
A practical decision process looks like this:
Identify where sales tax nexus exists
Determine when nexus was triggered
Understand whether registration is required now
Decide whether filing should begin immediately or later
This process removes guesswork and prevents unnecessary action. Learn how to identify sales tax exposure before choosing any software.
TaxMap helps you:
TaxMap does not force registration or filing. It gives you clarity so you can decide. See understand where exposure exists.