Economic nexus can arise from sales activity without physical presence, and marketplace rules can change who collects versus who files. Thresholds and product taxability differ by state.
Why this matters
Economic nexus can arise from sales volume alone, without ever visiting a state, and marketplace-facilitator rules change who collects versus who files - thresholds and product taxability differ everywhere.
Go deeper in the full guide
This quick answer is a starting point. For the complete decision - including the checks to run before you pay to form - read the related guide.
Does a US LLC Need a BOI Report in 2026? The Rule for Foreign Founders - read guide →
Evidence
Primary sources
- Beneficial ownership informationFinCEN ↗
- Sales and use tax after WayfairU.S. Government / state guidance ↗
- Closing a businessInternal Revenue Service ↗
Source facts and provider policies were checked on 21 July 2026. Always confirm the linked page before acting.
Important: This answer is general educational information, not legal, tax, accounting, banking or immigration advice. Your residence, ownership and operating facts can change the result.