Selling Patio and Outdoor Furniture on Home Improvement Marketplaces: Seasonal Inventory, Warehouse Nexus and Write-Downs
Patio furniture is stocked in winter and sold in spring and summer. The day goods land in a U.S. warehouse, you have physical presence in that state, whatever you sell. Platforms collect sales tax, but warehouse-state registration, income and franchise tax are yours. Leftover seasonal stock can't be written down on an estimate, and estimated tax can follow an annualized method.
Read article