Maps of sales tax nexus laws across the USA presented by Avalara and RKL eSolutions. Learn how much sales tax your company owes.

1. PHYSICAL PRESENCE NEXUS
Having employees,
inventory, kiosks, offices,
stores, trade show
attendance, warehouses,
or other physical ties to
the state may give you an
obligation to collect and
remit sales tax in these
states.

2. MARKETPLACE FACILITATOR LAWS
Marketplace facilitators,
such as Amazon, Etsy, or
eBay, may be required to
collect and remit sales or
use tax on behalf of
marketplace sellers in
these states.

3. ECONOMIC NEXUS
Having a certain amount
of sales and/or
transactions in the state
may give you an obligation
to collect and remit sales
or use tax in these states.

4. CLICK-THROUGH NEXUS
Getting referrals from in-
state entities (e.g.,
through links on a
website) may give you an
obligation to collect and
remit sales or use tax in
these states.

5. AFFILIATE NEXUS
Having ties to affiliates or
businesses in the state
may give you an obligation
to collect and remit sales
or use tax in these states.

6. NON-COLLECTING SELLER USE TAX REPORTING
Remote sellers that don’t
collect sales tax in the
above states may be
required to send
consumer purchase
information to consumers
and state tax authorities,
as well as notify
customers of their use tax
liability.