Contributed and updated by Leo Parmegiani and Nick Rochedieu, PKF O'Connor Davies
Key data (United States)
Information up to date as at 1 September 2024.
| A. Sales and use tax registration and deregistration |
| Sales and use tax registration (resident businesses and remote sellers) | Registrations are determined at state level if nexus with the state exists, for instance through physical presence.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Generally, remote sellers with no physical presence in a state (ie no employees, office or warehouse/inventory in the state) must register if thresholds for sales and/or transactions are exceeded within a state. Thresholds vary by state.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Sales and use tax registrations also typically require an 'authorisation |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:06