Sales Tax Nexus for Cross-Border E-Commerce Sellers
When must cross-border sellers register for US sales tax? Physical vs economic nexus, FBA inventory, and marketplace facilitator gaps. YCL Cary/RTP + Shanghai sales-tax compliance—Free Consultation.
Bottom line
Cross-border sellers may need US sales-tax registration based on physical presence, economic nexus, inventory location, and state rules. After Wayfair, thresholds vary by state; FBA inventory can create physical presence, and marketplace collection does not cover every obligation.
Physical and economic nexus
Warehouses, employees, agents, or inventory may create physical nexus. Remote sales revenue and transaction counts may trigger economic nexus. Check each state’s current thresholds and filing frequency.
FBA and marketplace facilitators
Track FBA inventory by state. Marketplaces often collect some tax, but sellers may still need registration, returns, or responsibility for uncovered transactions.
Action checklist
Maintain state sales records, identify inventory and customer locations, verify marketplace collection scope, register where required, and retain invoices and returns. Rules change; obtain professional guidance.
Self-check
Do you have FBA inventory? Have you crossed a state economic threshold? Does the platform cover every transaction? Are returns timely and documented?
What YCL can do
YCL provides bilingual sales-tax compliance planning and Free Consultation for Cary/RTP and Shanghai cross-border teams.
Disclaimer
General educational information only; not tax or legal advice and no promise of registration, filing, or penalty outcomes.
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