Selling across states: sales tax checks beyond the marketplace

Start a sales tax review with a state-by-state view of where you sell and where your business operates.

Separate sales channels

Export direct-store and marketplace sales separately. Keep records showing which transactions a marketplace collected tax on, and identify inventory or other physical activities in each state.

Check each state’s rules

Economic nexus thresholds and marketplace rules vary. California, for example, includes marketplace sales when measuring its economic nexus threshold; a seller with direct sales may still have registration and filing obligations even when a marketplace handles tax on other orders.

Build a compliance calendar

List existing permits, assigned filing frequencies and past returns. Review the current rules for each relevant state before registering or closing an account.

Official references

• CDTFA · Marketplace Facilitator Act