Simplify Sales Tax
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Sales tax in the U.S. is not a single rule — it is a patchwork of state and local regulations that changes based on where you sell, what you sell, and how much you sell. With Manay CPA’s Sales Tax Services, we handle everything from nexus analysis and registration to multi-state filing and ongoing compliance — so you stay protected, avoid costly penalties, and focus on running your business.umar
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Why Choose Us?
Sales tax mistakes are costly. Manay CPA keeps your business compliant across all 50 states — from registration to filing — so you never miss an obligation.
50-State Coverage
We manage registration, permits, and multi-state filings across all 50 states from a single point of contact.
CPA-Led, Not Automated
Licensed CPAs review every return and catch what generic software misses — before a state audit finds it.
Always One Step Ahead
We track your nexus exposure, monitor threshold changes, and hit every deadline — year-round, without you lifting a finger.
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Burcu Bree Manay, CPA
Ati Manay
Burçin Sönmezer
Gülçin Gurule, CTC
Al Meyers, CPA, MBA
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Table of Contents
What Is Sales Tax in the U.S.?
Sales tax in the United States is a consumption tax levied on the sale of goods and certain services at the point of purchase. Unlike VAT systems used in many other countries, U.S. sales tax is not administered at the federal level — it is governed entirely by individual states, counties, and municipalities. This means that the rate, the taxable base, and the filing requirements can vary dramatically depending on where your business operates and where your customers are located.
As of today, 45 states and the District of Columbia impose a sales tax. The five states without a statewide sales tax are Alaska, Delaware, Montana, New Hampshire, and Oregon — though Alaska allows local municipalities to impose their own. Rates range from under 3% in some states to over 10% when local district taxes are included. For businesses selling across multiple states, managing this complexity without professional support is one of the most common sources of costly errors and penalties.
What Is Sales Tax Nexus?
Nexus is the legal connection between your business and a state that creates the obligation to collect and remit sales tax in that state. It is the threshold question that determines whether you are required to comply with that state’s sales tax laws at all. For decades, nexus was defined almost entirely by physical presence — if you had an office, employee, warehouse, or inventory in a state, you had nexus there. That standard has fundamentally changed.
Today, nexus comes in several forms. Physical nexus still exists and is triggered by any tangible business presence in a state. Economic nexus — introduced following the 2018 Supreme Court ruling in South Dakota v. Wayfair — creates a sales tax obligation based entirely on sales volume or transaction count, regardless of whether you have a single employee or square foot in that state. Marketplace nexus is triggered when sellers use platforms like Amazon or Etsy that store inventory in fulfillment centers across multiple states. Manay CPA conducts a full nexus analysis for every client to ensure no state obligation goes undetected.
Economic Nexus After South Dakota v. Wayfair
The Supreme Court’s 2018 decision in South Dakota v. Wayfair fundamentally changed the sales tax landscape for every U.S. business that sells online or across state lines. Prior to this ruling, states could only require sellers to collect sales tax if they had a physical presence within the state. Wayfair eliminated that requirement, allowing states to impose sales tax obligations based solely on economic activity — meaning the dollar volume or number of transactions a seller conducts within the state.
In the years since Wayfair, all 45 sales-tax-imposing states have enacted economic nexus laws. Most use a common threshold of $100,000 in sales or 200 separate transactions in the previous or current calendar year, but specific thresholds and measurement rules vary by state. For e-commerce sellers, multi-state service providers, and international businesses selling into the U.S. market, this ruling created significant new compliance obligations — often without the business owner’s awareness. Manay CPA helps clients understand exactly where they have crossed economic nexus thresholds and brings them into compliance efficiently and without disruption to operations.
FAQ
Frequently Asked Questions
What is the difference between sales tax and use tax?
Sales tax is collected by the seller at the point of sale and remitted to the state on the buyer’s behalf. Use tax is a complementary tax owed by the buyer when sales tax was not collected at the time of purchase — most commonly on out-of-state purchases or items bought for business use. Both taxes exist to ensure the same taxable transaction is taxed only once, and both are administered at the state level. Many businesses are unaware of their use tax obligations, which can accumulate into significant liabilities over time. Manay CPA reviews both sales and use tax exposure as part of our compliance engagements.
Do I owe sales tax if I only sell through Amazon or another marketplace?
Possibly — and the answer is more nuanced than most sellers expect. Under Marketplace Facilitator laws now enacted in nearly every state, platforms like Amazon, Etsy, and eBay are required to collect and remit sales tax on behalf of their third-party sellers. This significantly reduces — but does not eliminate — your obligations. If Amazon stores your inventory in fulfillment centers across multiple states, you may have established physical nexus in those states, which can trigger additional registration and reporting requirements beyond what the marketplace handles. Manay CPA analyzes your specific platform usage and inventory footprint to identify any remaining exposure.
How often do I need to file sales tax returns?
Filing frequency is assigned by each state based on your sales volume within that state — and it can change over time as your revenue grows. Most states assign monthly filing for high-volume sellers, quarterly filing for mid-volume sellers, and annual filing for low-volume sellers. Some states also require prepayment of estimated taxes mid-period if your monthly liability exceeds a certain threshold. Managing different filing schedules across multiple states simultaneously is one of the most common sources of missed deadlines and late penalties. Manay CPA tracks every filing due date on your behalf and submits returns on time, every period.
What happens if I have not been collecting sales tax and I should have been?
This is called a voluntary disclosure situation, and it is more common — and more manageable — than most business owners realize. Most states offer Voluntary Disclosure Agreements (VDAs) that allow businesses to come forward proactively, limit their lookback period, and in many cases reduce or waive penalties in exchange for registering and paying the tax owed. Acting voluntarily is always more favorable than waiting for a state audit to surface the liability. Manay CPA guides clients through the voluntary disclosure process, negotiates with state revenue agencies on their behalf, and structures the remediation to minimize financial impact.
I operate in multiple states. Do I need separate registrations in each one?
Yes. Sales tax permits are state-specific — there is no single federal registration that covers all states. Each state where you have nexus requires a separate permit application, submitted to that state’s department of revenue or equivalent agency. Requirements, processing timelines, and associated fees vary by state. Some states also require periodic permit renewal, while others issue permits that remain valid indefinitely as long as you remain in compliance. For businesses with nexus in multiple states, managing these registrations and ensuring all permits remain active is a significant administrative undertaking. Manay CPA handles multi-state registration and permit management as a fully managed service, so you are always authorized to collect in every state where you operate.