Sales tax & nexus

Nexus does not care that you do not live here.

Since the Supreme Court's 2018 Wayfair decision, a state does not need you to set foot there to require sales tax collection - crossing that state's sales or transaction threshold is enough, and every state sets its own number. Selling through Amazon or Shopify's own checkout gets you partial cover from marketplace facilitator laws; a direct Stripe checkout on your own site does not.

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What's included

  • Nexus review across the states you actually sell into, not a generic 50-state assumption
  • Sales tax permit registration in the states where you have crossed a threshold
  • Marketplace facilitator status check so you are not paying twice for tax Amazon or Shopify already remits on your behalf
  • Ongoing filing in every state you are registered in, on that state's own schedule
  • Bundled with Form 5472 and your federal/state income tax filing, not sold as a separate obligation to track
  • E-commerce analytics included, so taxable and non-taxable sales are already separated by the time filing is due

What it costs

From $99 /state /year

On top of the Tax & Compliance plan, which already covers your federal Form 5472 and state income tax filing. Most sellers start with nexus in one or two states.

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The three things that catch e-commerce sellers specifically

Economic nexus thresholds are real and state-specific

Most states set an economic nexus threshold around $100,000 in sales or 200 transactions in the state per year, but the exact number, and whether the transaction count still applies, varies by state and has changed since Wayfair. Crossing it creates a registration and filing obligation regardless of where you or the company are based.

Marketplace facilitator laws cover the marketplace, not your own store

In most states, Amazon and Shopify's own checkout are required to calculate, collect and remit sales tax on your behalf as the marketplace facilitator. A direct-to-consumer Stripe checkout on your own site is your obligation alone, and it is easy to assume the marketplace coverage extends further than it does.

Sales tax and Form 5472 are two different filings with two different penalties

Form 5472 is a federal information return about the LLC's foreign ownership, due even at zero income, with a $25,000 minimum penalty for missing it. Sales tax is a state-by-state operational tax tied to where you actually have nexus. Treating them as the same obligation, or assuming one covers the other, is the most common mistake.

Built to work with the platforms you already use

Stripe
PayPal
Mercury
Wise
Payoneer
Relay

Everything else your US company needs

How this works. NameMarshal is not a law firm or an accountancy practice, and nothing on this page is legal or tax advice. Sales tax registration and filing are delivered through NameMarshal's formation and filing network. Foreign-owned US LLCs generally have to file Form 5472 with a pro-forma Form 1120 every year, even with no income, and the penalty for missing it is steep. Ask us and we will point you at someone licensed to handle it.