Sales Tax Nexus for Online Sellers
Since the 2018 South Dakota v. Wayfair Supreme Court ruling, online sellers must collect sales tax in states where they have economic nexus — typically $100,000 in sales or 200 transactions per year. This means Shopify, Amazon FBA, eBay, and WooCommerce sellers may owe tax in dozens of states. Platforms like Amazon and Shopify handle collection in marketplace facilitator states, but sellers remain responsible for filing and remitting in states where they sell directly.