While sales tax is normally levied on those who have physical presence in the state (in this case you would need to obtain a sales tax permit, where your business is physically located), due to recent changes in law, sellers (merchants) can find themselves owing this tax.  This situation arises if you have economic nexus by way of “Remote Seller Nexus”. A remote seller is any individual or business that sells taxable products or services through telephone, mail order, or the internet. A remote seller does not need to have physical presence in a state, but instead meet specific sales and/or transactional thresholds. This nexus stems from the Supreme Court ruling in South Dakota vs. Wayfair. In the Wayfair decision, the Supreme Court ruled that any entity that meets remote seller thresholds must register for and remit sales tax. Learn more about these remote seller thresholds.