Guide
A short guide built from official sources. It is information, not tax advice, and every rule was checked against its official source on 6 November 2026.
Per the Streamlined Sales Tax Governing Board, the US Supreme Court ruled on June 21, 2018 that states can require sellers to collect and remit sales or use tax on sales delivered to locations in the state, regardless of physical presence.
Source: www.streamlinedsalestax.org
Many states require remote sellers to collect sales tax once sales and/or transactions pass a state threshold. Some states use sales OR transactions, others sales AND transactions, and the base may be gross sales, gross revenues, retail sales or taxable sales.
Source: www.streamlinedsalestax.org
A seller with a physical presence in a state is not a remote seller and must register there regardless of the amount of sales. The Wayfair decision did not change that obligation, so the seller checks with the state.
Source: www.streamlinedsalestax.org, www.streamlinedsalestax.org
Remote sellers with total Texas revenue under $500,000 in the preceding twelve calendar months are not required to obtain a permit or collect, report and remit Texas use tax. Revenue counts taxable and nontaxable sales of goods and services into Texas.
Source: comptroller.texas.gov
A remote seller is responsible for collecting and remitting tax from its registration date and for filing returns in each state it registers in. One no-fee application through the SST Registration System covers the Streamlined member states only.
Source: www.streamlinedsalestax.org
A summary for orientation only. It is not legal advice.
Sellers with a physical presence register regardless of sales volume, while remote sellers watch each state's threshold. List both, so the ERP holds one record per state.
States differ on sales versus transactions, and on gross sales, retail sales or taxable sales. Texas, for example, publishes a revenue safe harbor. Your ERP reports should mirror the measure each state uses.
Returns are filed per state, and the Streamlined registration system covers only Streamlined member states. The ERP calendar should list each filing and who owns it.
Taxability by state was not sourced for this guide. Treat it as an open question for your adviser, and capture the answer on the item master in the ERP.
Tax handling on documents, multi-company books.
Accounting set-up with tax records and rules.
Tax decisions recorded in the blueprint.
According to the Streamlined Sales Tax Governing Board, the June 21, 2018 ruling lets states require sellers to collect and remit sales or use tax on sales delivered into the state regardless of physical presence. Thresholds and dates are set by each state.
No. The official guidance says thresholds differ by state, with some based on sales or transactions and others on both. Check each state's department of revenue, because the summary chart on the official page is dated January 11, 2023.
No. The Streamlined Sales Tax Registration System has no fee and covers Streamlined member states only. Other states register separately, and a seller files returns in each state where it registers.
Open-source ERP with a remote delivery plan.
Modular ERP with US sales tax in scope.
What to ask about US localisation before SAP starts.
Email and online calls; we work with US teams remotely.
Short answers on sales tax, economic nexus, 1099 and currency.
Free consultation. Write to us or book a call.
