Tax guides
Sales tax under US federal and state rules.
If you should have collected state sales tax, work out when your duty began and which sales were taxable, then address the unpaid tax with each state. Before registering or filing old returns, check whether a voluntary disclosure agreement is available. The seller can remain liable for tax it never charged; collected but unpaid tax needs separate attention.
Self-employed · Partnerships · Corporations
First check each permit’s assigned filing schedule and any local account. File even for zero-sales periods while returns are required; report direct and marketplace sales in the state’s fields. File missed returns from actual records, pay tax due, answer estimated bills, and close permits formally. The registered business pays tax due; a sole proprietor owes it directly, and people handling an entity’s tax can also become personally liable under state law.
Self-employed · Partnerships · Corporations
Yes. A business based in Canada or another country may have to register and collect a state's sales or use tax when its sales into that state meet the state's rule, even if it ships from abroad and has no US company. Marketplace collection can change who remits tax, but registration rules still vary by state.
Self-employed · Partnerships · Corporations
You may have to collect sales tax in a state where your business has physical presence or where sales into the state cross its economic nexus threshold. The threshold, sales counted, and start date differ by state. First check where you have people or inventory, then total sales by destination and sales channel, and confirm whether what you sell is taxable.
Self-employed · Partnerships · Corporations
Not sure which rules apply?