Reseller Ops
Sales Tax Nexus for Online Resellers Explained

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Sales tax used to be simple for small resellers: charge tax where you are located, done. Marketplace facilitator laws changed that, mostly in sellers’ favor.
What Nexus Actually Means
Nexus is the connection between a business and a state that obligates it to collect that state’s sales tax, historically triggered by a physical presence and now often by sales volume too.
Marketplace Facilitator Laws Changed the Math
Most major marketplaces now collect and remit sales tax on a seller’s behalf automatically in states with these laws, which covers the large majority of transactions for typical resellers.
When You Might Still Owe Directly
Selling through your own website, at in-person markets, or through platforms without facilitator collection can still create a direct sales tax obligation the marketplace is not handling for you.
Keeping This Simple as a Small Seller
Most casual and even many serious resellers rely entirely on marketplace-collected tax and never register separately, but it is worth confirming which of your sales channels actually collect on your behalf.
