When does selling into the US create sales-tax obligations?

A working decision order for a cross-border seller

First split your US revenue: marketplace sales (facilitator collects — your obligation is usually registration-free in most states) versus direct-site sales (yours to track). Second, compare direct-site revenue per state against that state's threshold — most sellers under ~$100k of TOTAL direct US sales can't have crossed any state's line, which is a fast honest 'not yet' for most readers of this page. Third, once one state trips, register and collect there — obligations are per-state, not national.

This page states thresholds we verified from official state sources and the Streamlined Sales Tax pattern; it is a trigger-checker, not tax advice — a state-by-state registration project belongs with a sales-tax service or advisor once you're actually near thresholds.

Common questions

I only sell via Amazon into the US. Do I need to register anywhere?

Generally the marketplace collects for you under facilitator laws; some states still ask high-volume sellers to register even when the marketplace remits. If Amazon is your only US channel and volumes are modest, your practical exposure is low — verify per state as you scale.

Is sales tax the same as the tariffs on this site?

No — tariffs/duties are federal import charges at the border; sales tax is a state-level tax at sale. A parcel can owe both, through entirely different mechanisms.

Official sources behind these numbers

• Post-Wayfair (South Dakota v. Wayfair, 2018), states can require remote sellers with no physical presence to collect and remit sales/use tax once they exceed the state's economic nexus threshold. Per the Streamlined Sales Tax Governing Board: 'states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state regardless of physical presence.' Thresholds vary by state; the most common pattern on the SST state guidance chart is $100,000 in sales or 200 transactions (e.g. Arkansas: sales exceed $100,000 or 200 transactions; Kentucky: gross receipts of $100,000 or more or 200 or more sales; Michigan: sales exceeding $100,000 or 200 or more separate transactions). Streamlined Sales Tax Governing Board · verified 2026-07-22 · effective 2018-06-21
• California economic nexus: a remote retailer must register with CDTFA and collect use tax if 'total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer exceed $500,000' in the preceding or current calendar year. No transaction-count test. Applies to taxable sales on and after April 1, 2019 (AB 147). California Department of Tax and Fee Administration (CDTFA) · verified 2026-07-22 · effective 2019-04-01
• Texas economic nexus safe harbor: 'Remote sellers with total Texas revenue of less than $500,000 in the preceding twelve calendar months are not required to obtain a tax permit or collect, report and remit state and local use tax.' Revenue includes gross revenue from taxable and nontaxable sales of tangible personal property and services into Texas. Once over the threshold, permit + collection required 'no later than the first day of the fourth month after the month' the seller exceeds $500,000. Texas Comptroller of Public Accounts · verified 2026-07-22 · effective 2019-10-01
• New York economic nexus (dual test, BOTH required): a business with no physical presence in NYS must register as a sales tax vendor and collect state and local sales tax if in the immediately preceding four sales tax quarters it has 'made more than $500,000 in sales of tangible personal property delivered in the state, AND conducted more than 100 sales of tangible personal property delivered in the state.' Threshold raised from $300,000 to $500,000 on June 24, 2019, retroactive to June 21, 2018. New York State Department of Taxation and Finance (TSB-M-19(4)S) · verified 2026-07-22 · effective 2018-06-21
• Marketplace facilitator laws shift collection to the marketplace: per the SST Governing Board, 'Many states have enacted Marketplace Facilitator/Provider laws that require the Marketplace Facilitator/Provider to collect and remit sales tax' on facilitated sales. Officially confirmed state examples: California (Marketplace Facilitator Act, effective Oct 1, 2019 — 'a marketplace facilitator is generally responsible for collecting, reporting, and paying the tax on retail sales made through their marketplace'); New York ('Marketplace providers are responsible for collecting New York State and local sales tax for taxable sales of tangible personal property they facilitate for marketplace sellers'); Texas (marketplace-only remote sellers need no permit if the marketplace provider certifies collection). Practical consequence: marketplace sales (Amazon/eBay) are collected by the platform, so a seller's own registration obligations are driven mainly by direct-site sales — though several states (e.g. CA) still count marketplace sales toward the nexus threshold. Streamlined Sales Tax Governing Board; CDTFA; NY DTF; TX Comptroller · verified 2026-07-22 · effective 2019-10-01
• Foreign (non-US) sellers are subject to the same economic nexus rules as domestic remote sellers where states have addressed it: California's CDTFA states the registration/collection requirement applies to 'remote sellers, including foreign sellers located outside of the United States'; Texas defines remote sellers simply as 'out-of-state sellers whose only activity in Texas is the remote solicitation of sales' (no US-residency carve-out); New York's rule applies to any 'business that has no physical presence in New York State' meeting the thresholds. CDTFA (explicit); TX Comptroller / NY DTF (definitional) · verified 2026-07-22