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Sales Tax Nexus for Non-Resident LLC

Post-Wayfair (2018), US sales tax registration is triggered by physical or economic nexus. Non-resident Wyoming LLCs selling to US customers need to know which states they have nexus in and where to register.

Answer

Post-South Dakota v. Wayfair (2018), US states impose sales tax registration on businesses with physical or economic nexus in that state. Economic nexus thresholds vary by state but typically activate at over $100,000 in sales or 200 transactions to that state's customers per year. Physical nexus is automatic with FBA inventory in Amazon warehouses, US-based employees, or fixed US office. Most non-resident Wyoming LLC operators have nexus only in their FBA warehouse states (if applicable). TaxJar and Avalara automate multi-state compliance.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

Physical nexus

  • FBA inventory in Amazon warehouses (automatic physical nexus)
  • US-based employees
  • Fixed US office or co-working space (rare for non-residents)
  • Frequent in-person sales activities (trade shows)

Economic nexus thresholds (representative)

  • California: $500,000 in sales
  • Texas: $500,000 in sales
  • New York: $500,000 + 100 transactions
  • Florida: $100,000 in sales
  • Most other states: $100,000 in sales or 200 transactions

Sales tax compliance steps

  1. Track sales by state monthly
  2. Identify states where you cross the threshold
  3. Register for sales tax in those states
  4. Collect appropriate sales tax on each transaction
  5. Remit collected tax monthly or quarterly per state
  6. File required state returns
  7. Use TaxJar (~$19/month) or Avalara to automate

Frequently asked questions

Do non-residents have sales tax obligations?
Yes if you sell to US customers and cross state thresholds. Nexus rules apply to non-residents the same way.
Does Stripe collect sales tax for me?
Stripe Tax is an optional add-on. Most founders use TaxJar or Avalara instead because they handle remittance, not just collection.
What if I sell only digitally?
Digital products may or may not be taxable depending on state. Software and SaaS are taxable in some states (NY, TX) and not others (CA, OR).
FBA sellers always need sales tax?
Generally yes in warehouse states. TaxJar specifically supports FBA marketplace facilitator law (Amazon collects on your behalf in most states, but you still need registration).

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