Separate marketplace-facilitated sales from direct sales and identify the registration, reporting, and documentation duties that may remain.
Answer a few quick questions below. It is private - nothing is submitted or stored - and takes about a minute.
Informational multistate tax screening only; state and local rules vary and must be verified for the applicable year and jurisdiction.
Here is what the checker asks and why each step matters. Prefer to talk it through? Contact us and we will help directly.
Post-Wayfair, every state with a sales tax now has a marketplace-facilitator law that commonly shifts the duty to collect and remit to the platform on facilitated sales - your own selling channels are treated separately.
Use the interactive tool above to see how this applies to your situation.
Official guidance: Streamlined Sales Tax marketplace resources
A facilitator only collects on sales it processes; any channel where you take the order and money yourself is your own economic-nexus responsibility to test and, where met, to collect on.
Rely on facilitator collection on facilitated sales, but keep the collection reports as proof and re-screen the moment any off-platform sale occurs (state marketplace facilitator laws; South Dakota v. Wayfair, 585 U.S. 162 (2018)).
Official guidance: Streamlined Sales Tax marketplace resources
Economic nexus is commonly cited around $100,000 or 200 transactions per state, but several states use only a dollar test or a higher figure and many no longer count the 200-transaction trigger - confirm each state's current threshold.
Track direct sales per state and register the moment a state's economic-nexus threshold is crossed (South Dakota v. Wayfair, 585 U.S. 162 (2018)).
Official guidance: Streamlined Sales Tax marketplace resources
Once a direct-sales threshold is met, the seller - not the marketplace - must register, collect, file, and keep valid resale or exemption certificates; unremitted tax on past direct sales is a personal-liability trust-fund exposure that a lookback can reach.
Keep both streams filed correctly and reconcile facilitator reports against your own returns so facilitated sales are deducted and not double-remitted. Quantify unremitted trust-fund tax on past direct sales and weigh a voluntary disclosure agreement before you register (South Dakota v. Wayfair, 585 U.S. 162 (2018)).
Official guidance: Streamlined Sales Tax marketplace resources
With no marketplace in the picture, nothing collects tax for you - each state's economic-nexus threshold (commonly cited near $100,000 or 200 transactions, but confirm current figures) is the line where you must register and collect yourself.
Register and collect in each state where your direct sales cross the economic-nexus threshold (South Dakota v. Wayfair, 585 U.S. 162 (2018)). Track sales by state and register as soon as a state's economic-nexus threshold is crossed (South Dakota v. Wayfair, 585 U.S. 162 (2018)).
Official guidance: Streamlined Sales Tax marketplace resources
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