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 does this matter?
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.
What should I do next?
Use the answer as a decision checkpoint, then move into the most relevant tool, matrix or guide before spending money or filing anything.
Where can I read 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.
Evidence
What are the 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.