Compreender qual alíquota de imposto sobre vendas deve ser cobrada dos clientes em vendas online pode ser algo desafiador. Para começar, é essencial entender como as alíquotas são definidas e qual delas aplicar aos consumidores que se encontram no mesmo estado do seu negócio (operações intrastaduais). Para isso, deve-se verificar se sua empresa online está localizada em um estado de origem ou em um de destino, conceito denominado “origem do imposto sobre vendas”.

O que este artigo traz?

• O que é a definição de imposto sobre vendas pela origem?
  
• Quais estados utilizam a origem e quais seguem o destino?
  
• Exemplos dos diferentes tipos de origem do imposto sobre vendas
  

O que significa a origem do imposto sobre vendas?

De forma geral, os estados determinam que os vendedores recolham o imposto sobre vendas de duas maneiras possíveis:

• Cobrança com base na origem
  
• Cobrança com base no destino
  

Empresas que estão situadas em estados com regime de origem precisam recolher o imposto sobre vendas considerando o endereço comercial do vendedor. Se sua empresa está em um estado que segue o critério de origem, você deve cobrar de todos os clientes dentro desse estado a alíquota combinada do local onde sua empresa está registrada. Essa alíquota combinada corresponde ao imposto estadual somado a eventuais taxas municipais, distritais ou do condado. Por exemplo, se sua empresa estiver estabelecida no Arizona, você deverá aplicar a todos os clientes do Arizona a mesma alíquota total de imposto. Esse formato é considerado o mais simples, pois o negócio só precisa utilizar uma única alíquota para todos os consumidores do estado.

Já o modelo de imposto sobre vendas baseado no destino é mais complexo. Nesse caso, a cobrança deve levar em conta a taxa total vigente no endereço do cliente. Como cada estado pode ter centenas de jurisdições tributárias diferentes, os valores cobrados podem variar bastante. Por exemplo, se sua empresa estiver no estado de Washington, você aplicará a todos os clientes a alíquota estadual de 6,50% acrescida das taxas locais correspondentes ao município onde o comprador se encontra.

Quais estados adotam origem e quais seguem destino?

Exemplos de diferentes formas de origem do imposto sobre vendas

Veja um exemplo de como se calcula corretamente a taxa em um estado baseado na origem. Esta empresa tem sede em Irving, Texas:

Taxa estadual do Texas: 6,25%
Imposto municipal de Irving: 1%
Dallas MTA (Autoridade Metropolitana de Transporte que impõe imposto sobre vendas): 1%
Taxa total combinada: 8,25%
Assim, esta empresa deve cobrar de todos os consumidores no Texas a taxa de 8,25%, mesmo que morem fora de Irving.

Veja agora como funciona o modelo destination-based para uma empresa em Nova York, cidade de Nova York. Ela realizou uma venda a um comprador em Buffalo, Nova York:

Taxa estadual de Nova York: 4%
Taxa do condado de Erie: 4,75%
Taxa combinada: 8,75%. Esse é o valor aplicado ao cliente em Buffalo.

Em outra venda, o cliente está em Rochester, Nova York:

Taxa estadual de Nova York: 4%
Taxa do condado de Monroe: 4%
Taxa total: 8%. Essa é a alíquota aplicada ao cliente de Rochester.

Esses exemplos valem apenas para vendas a consumidores dentro do mesmo estado onde a empresa está registrada. Se houver vendas para clientes em outros estados, será necessário seguir regras diferentes na hora de aplicar o imposto sobre vendas. Em regra, aplica-se a alíquota referente ao endereço do comprador (modelo baseado no destino para transações interestaduais).

What to do if you have sales tax nexus in another state

If your business has expanded to the point where you have a certain number of sales in a state beyond your home base, your tax obligations will increase. In the world of ecommerce, this is usually triggered by “economic nexus,” which typically occurs once you cross a certain sales threshold.

If you realize you’ve crossed a threshold in a new state, follow these steps immediately.

• Register for a permit: Do not collect a cent of sales tax until you have registered with that state’s Department of Revenue. Collecting tax without a permit is illegal.

• Update your shopping cart: Once registered, configure your checkout software to apply the correct destination-based rates for that state.

• Collect and remit: Start collecting the tax on all taxable sales and file your returns according to the state's assigned frequency (monthly, quarterly, or annually).

Because tax laws are updated frequently, you need reliable sources for your sales tax rate determination. Some resources for determining sales tax rate include state department of revenue websites, tax automation or payments platform, or the Streamlined Sales Tax website for states that have worked to standardize rules for remote sellers.

Examples of states with unique sales tax sourcing requirements

Here’s an example of how the correct sales tax rate is calculated in an origin-based state. This business is located in Irving, Texas.

• Texas state rate: 6.25%
  
• Irving sales tax rate: 1.00%
  
• Dallas MTA (Metropolitan Transit Authority that imposes a sales tax): 1.00%
  
• Combined sales tax rate: 8.25%
  

This business should charge all customers in Texas 8.25%, even if they are located outside of Irving.

Here’s how destination-based sales tax sourcing works for a business located in New York City, New York.

The business made a sale to a customer located in Buffalo, New York.

• New York state rate: 4.00%
  
• Erie County rate: 4.75%
  
• Combined sales tax rate: 8.75%
  

This is what the business would charge the customer in Buffalo.

However, they make another sale to a customer located in Rochester, New York.

• New York state rate: 4.00%
  
• Monroe County rate: 4.00%
  
• Combined sales tax rate: 8.00%
  

This is the rate the business would charge this customer in Rochester.

These examples only apply to selling to customers in the state where your business is located. If you have sales to customers located in other states, then you may need to follow different rules when charging sales tax. In general, you would charge sales tax at the rate where your customer is located (destination-based sourcing for interstate transactions).

Several states employ hybrid systems that can challenge even seasoned sellers. These states don't fit neatly into one category, making them the most complex places to manage sales tax:

• California: California is unique because it uses a hybrid system. Generally, state, city, and county taxes are sourced to the origin (your business location), but district taxes are sourced to the destination (the buyer's location). This mixed sourcing means your tax rate might stay the same for some components but shift for others.

• Illinois: As of January 1, 2026, Illinois has a complex structure. If you have “predominant selling activities” in-state, you use origin rules. However, remote sellers must use destination rules. Furthermore, Illinois recently implemented a 15% tax rate penalty for sellers who fail to provide the exact destination information required on their ST-2 forms.

• Colorado: While Colorado uses destination sourcing, it also imposes a retail delivery fee on any sale delivered by motor vehicle. Additionally, as of 2026, Colorado has eliminated the “vendor fee” (a discount sellers used to keep for filing on time) at the state level, meaning you must now remit 100% of the collected state tax.

• Florida: Florida generally follows destination-based rules, meaning you charge the 6% state rate plus the local discretionary sales surtax of the buyer’s county. However, Florida has a unique bracket rule: for sales of a single item of tangible personal property, the local county surtax only applies to the first $5,000 of the purchase price. Anything above that amount is only subject to the 6% state rate.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. It can also register to collect tax on your behalf in the US and manage filings through trusted partners. Stripe Tax automatically calculates and collects sales tax, VAT, and GST on:

• Digital goods and services in all US states and over 100 countries
  
• Physical goods in all US states and 42 countries
  

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: If you need to register for a sales tax in the US, let Stripe manage your tax registrations. You’ll benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations. If you need help registering outside of the US, Stripe partners with Taxually to help you register with local tax authorities.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.