Sales tax resources and information

Learn what's taxable

Consumers pay sales tax on top of, and at a certain percentage of, the sales price of the taxable goods and services they buy.

Learn about sourcing

Sellers calculate sales tax and collect it from customers based on sourcing. Does your state use destination-based, origin-based, or a hybrid?

Map view of nexus laws

States and other localities can collect sales tax and their definitions of remote sales and what establishes nexus can vary.