Taxes 🏛 IRS

Sales Tax Nexus — Federal Framework

Federal law does not impose a national sales tax; sales tax is state and local. However the Supreme Court ruling in South Dakota v. Wayfair (2018) allows states to require remote sellers to collect sales tax based on economic nexus (typically $100,000 in sales or 200 transactions).

Source Agency
IRS

Last Verified
March 1, 2026

Next Review
May 30, 2026

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