Why non-US businesses need to care
Sales and use tax laws in the US are increasingly becoming an acceptable topic of dinner conversation, and not just for those in the business of understanding them. States are making headlines for enacting new laws and regulations related to remote sellers and marketplace platform providers in an attempt to collect tax on sales to customers in their state. The uncertainty around who is responsible for collecting and remitting tax on such internet sales impacts both domestic US and international online marketplaces and sellers.
This article is intended to assist non-US businesses understand recent developments in state sales and use tax nexus standards, and consequently, their potential collection and remittance obligations, as well as highlight the states in which collecting tax without a true, in-state physical presence may be necessary.