US sales tax does not care where you ship from — only where your buyer is. A Canadian Shopify store, a UK SaaS company, a Chinese Amazon FBA seller: all face the same 45 sales-tax states once they cross each state's economic nexus threshold on US-destination sales. This post walks through the practical reality.
Thresholds apply equally
Every economic nexus law is written in terms of sales INTO the state, not sales FROM a US origin. A Belgian merchant doing $150,000/year in Texas-delivered orders has the same registration obligation as a California merchant doing the same volume into Texas.
Registration: yes, non-US entities can register
Every state DOR allows foreign entities to register. You'll need:
- An EIN (federal employer identification number) from the IRS — free, applied online even from outside the US.
- A US mailing address for correspondence. A registered agent service ($50-200/year) is standard.
- A US bank account OR use a payment processor that can remit in USD (some DORs accept international wire for payment; most require ACH).
Marketplace facilitators help a lot
If you sell through Amazon, Etsy, eBay, or Walmart, the marketplace handles US sales tax on those transactions regardless of where you're based. This is why many international sellers START on marketplaces — you sidestep the compliance burden while figuring out which direct channels are worth the overhead.
What you still can't ignore
- Direct-to-consumer US sales (your own Shopify, your website): you register state by state as you cross thresholds.
- US customs duties are a separate issue. Sales tax applies at point of sale to the US customer; customs duty applies when the parcel crosses the border. Don't conflate.
- Income tax nexus is a separate framework. You may have US sales tax nexus without having US income tax nexus (or vice versa).
Common pitfalls for non-US sellers
- Using a tax-automation tool that doesn't support EIN-free pre-registration. Verify your tool of choice handles foreign entities.
- Underestimating the state-by-state registration overhead. Eight states = 8 registrations, 8 filings, 8 different UIs.
- Assuming home-country VAT-style registration covers US obligations. Does not. VAT and sales tax are parallel systems.
Further reading
Start with the pillar guide then use the nexus calculator to see which states you've already crossed on your US revenue.