Understanding Sales Tax Obligations for International Sellers in the United States

• International sellers do not have to collect US sales tax if they have no physical presence or sales into the US
• Economic nexus laws in the US require online sellers to comply with sales tax requirements if they meet certain criteria
• International sellers who warehouse items in the US must comply with sales tax laws in the state where they have nexus
• Non-US citizens living in the US must also comply with state sales tax laws if they have nexus in a state
• International sellers may have tax responsibilities outside of the US, such as Canada’s Goods and Services tax.

Source: taxjar.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---