Income and Sales Tax: Compliance Risks for Amazon FBA Sellers
What activities by an out-of-state online retailer are sufficient to trigger income tax nexus or a sales/use tax collection duty for the online retailer in a state? If an online retailer’s activities have triggered that income tax nexus or sales/use tax collection duty, what should the retailer do to comply? What can happen if the online retailer with income tax nexus or a sales/use tax collection duty does not comply? These questions will be covered in depth.