![]() The retailer does not need to have a physical presence in that state.Īdditionally, Notice and Reporting Requirements require retailers to notify buyers that they must pay and report state use tax on purchases. Economic Nexus requires an out-of-state retailer to collect sales tax once the retailer meets a certain level of sales transactions or gross receipts activity within the state.Marketplace Nexus requires the marketplace facilitator to register and collect tax as a retailer if the online marketplace operates in a state and provides e-commerce infrastructure, including customer service, payment processing services, and marketing.Affiliate Nexus states an affiliated person of the retailer with a physical presence, or employees or agents in-state, has sufficient nexus in the state to require the retailer to collect and remit sales and use taxable retail sales of tangible personal property or services. ![]()
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