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Sales tax nexus, in plain English

Six guides covering what changed in 2018, how to tell where you owe, and the specific gotchas for Shopify and Amazon FBA sellers. General information, not tax advice — each guide points you to where to verify the details.

Updated 10 July 2026.

Start here

The core concepts, in the order that makes sense to read them.

Nexus basics

What is economic nexus?

The 2018 South Dakota v. Wayfair decision let states tax remote sellers on sales volume alone, not just physical presence. Here's what changed, and how state thresholds work.

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Decision guide

Do I need to collect sales tax in another state?

A five-step way to check where you actually owe, instead of guessing — physical nexus, economic thresholds, marketplace coverage, and what comes next.

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Platform guide · Shopify

Sales tax for Shopify sellers

Shopify Tax calculates rates at checkout — it doesn't tell you where you have nexus, register you, or file most of your returns. Here's the real division of labor.

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Platform guide · Amazon FBA

Sales tax for Amazon FBA sellers

FBA inventory sitting in a warehouse can create physical nexus on its own. Amazon collects on its sales, but registration and non-Amazon exposure can still be yours.

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Nexus basics

Marketplace facilitator laws, explained

Amazon, Etsy, and Walmart now collect tax on marketplace sales in every state that has one. What that covers, and what it still leaves on the seller.

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How-to

How to register for a sales tax permit

What to have ready, what it typically costs (usually free or a small fee), how long it takes, and why you should never collect before you're registered.

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