Sales tax compliance can be complex and time-consuming to navigate, especially in the United States. Each state has its own sales tax authority that sets tax regulations for when businesses need to collect tax. These regulations have undergone many changes in the past few years and continue to change, making it challenging to determine when and where you are required to charge sales tax on transactions.

This guide will help you determine when you need to register to collect tax in the US so you can avoid the penalties and interest that come with noncompliance. It will also show you how to navigate the process of registering for a sales tax in individual states and explain what to do if you currently have an obligation to collect sales tax but haven’t registered yet. We’ll also share how Stripe can help you manage ongoing tax compliance.

When to register to collect sales tax

In the US, you are required to register for sales tax in each state in which you have met the physical or economic nexus standards or any other requirement of the state. For out-of-state sellers, economic nexus is generally the applicable standard for determining when to register to collect sales tax. Economic nexus thresholds are based on either sales revenue or transaction volume and sometimes both. For example, in California, you must register and collect sales tax once you exceed $500,000 in sales revenue from customers in California. However, in Georgia, you must begin collecting sales tax once you exceed $100,000 in sales revenue or complete 200 transactions from customers in Georgia.

Different economic threshold amounts in California and Georgia

Sales tax nexus definitions, like physical nexus, vary by state, but in general, having a physical connection of any kind can create “sufficient presence” (or nexus) and require you to register and collect sales tax in that state. This can include having an office or headquarters, equipment, or employees in a state, or even having a temporary presence—like attending an industry tradeshow. The location of your inventory storage can also create nexus in a state. (This includes inventory stored in an Amazon FBA warehouse or other third-party fulfillment center.)

It’s important to note that five states do not have a state-wide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. This means that you do not need to collect general sales tax in these states. However, Alaska does authorize the levy of sales tax at the municipal level. In most situations, merchants will only need to register at the state level for sales tax purposes with a few exceptions that we’ll share below.

Once you determine where you need to collect tax, your next step is to register with the state or local tax authority. This is crucial since you must be registered to collect tax before you start calculating and collecting sales tax. Keep in mind that these guidelines pertain to direct sellers. If you sell exclusively on marketplaces, you should consult a sales tax expert to determine if you need to register for a sales tax permit since the tax guidance for marketplaces varies.

In the US, businesses should only register once they’ve identified where they have nexus, either through a physical connection or economic nexus standard or any other requirement of the state. No matter which type of products you sell (e.g., digital goods, services, or physical products), your registration process remains the same.

如何在美国注册销售税许可证

由于每个州都有自己的销售税机构，您必须分别注册以在已满足税务注册要求的州收取销售税。要注册销售税许可证，请先前往州税务机关网站。您可以在此处找到每个州的链接，或者让 Stripe Tax 为您管理整个美国税务注册过程。

参与“简化销售税和使用税协议” (SSUTA)的州可豁免。该协议的创建是为了尝试简化销售税的注册流程。目前，有 24 个州通过了符合 SSUTA 的立法：阿肯色州、佐治亚州、印第安纳州、爱荷华州、堪萨斯州、肯塔基州、密歇根州、明尼苏达州、内布拉斯加州、内华达州、新泽西州、北卡罗来纳州、北达科他州、俄亥俄州、俄克拉荷马州、罗德岛州、南达科他州、田纳西州、犹他州、佛蒙特州、华盛顿州、西弗吉尼亚州、威斯康星州和怀俄明州。卖家可以在此处注册简化销售税注册系统 (SSTRS)。注册后，用户将在每个州分别设置账户，如果他们在任何与 SSUTA 不符的州有销售税义务，则需要单独注册。

如果您之前满足某个州的税务注册要求但未注册，则有几种选择。如果您超过税务注册要求已经过去了几个月，请咨询销售税专家，以确定适合您业务的最佳方式。大多数州都有一个自愿披露计划，帮助卖家解决之前的销售税负债，您也可能有资格参与该州的宽恕计划，以便使您合规。在州或地方税务机关正确注册之前，不要开始收税。

Stripe 能提供什么帮助

考虑到所有这些细节，确定在哪里有销售税义务并需要注册变得更加复杂。对于遵循经济关联标准的卖家，Stripe Tax 帮助您监控您的义务，并在您超过销售税注册门槛时提醒您，基于您的 Stripe 交易。

Stripe Tax 可以帮助您：

• 知道在何处注册并收税： 根据您的 Stripe 交易查看您需要在哪里收税，并在您注册后，在几秒钟内在新的州或国家/地区开启收税功能。您可以通过在现有的 Stripe 集成中添加一行代码来开始收税；也可以向 Stripe 的无代码产品（例如，Invoicing）添加征税功能。
  
• 注册税款缴纳： 让 Stripe 管理您在美国的税务注册流程，并可特享预先填写申请细节的简化流程，从而节省您的时间并确保符合当地法规。
  
• 自动收取销售税： Stripe Tax 始终计算并收取正确的税额，无论您销售什么商品或在哪里销售。它支持数百种产品和服务，并了解最新的税收规则和税率变化。
  
• 简化填报与缴税： 通过我们值得信赖的全球合作伙伴，用户可以从与您的 Stripe 交易数据相关联的无缝体验中受益，让我们的合作伙伴管理您的报税工作，以便您可以专注发展您的业务。
  

了解更多关于 Stripe Tax 的信息。