Under the current tax law, states and local governments are prohibited from enforcing existing sales and use tax laws on out-of-state sellers.
This has resulted in an increasingly complex sales tax regime where brick-and-mortar retailers collect sales and use taxes from customers who make purchases in their stores, while many online and catalog retailers do not collect the same taxes, however some still do.
The National Small Business Association wants to help small-business owners navigate the issue and understand how their business may be impacted by state sales taxes—and the small seller exemption—so they have provided a link to a thoughtful, detailed report from the SBA Office of Advocacy on this very issue.
In addition to the Advocacy report, there are a number of independent resources—none of which are formally endorsed by NSBA—that may be of some assistance to you. Click here for one example of a helpful sales tax calculator.
Click here for information about the NSBA's Small Business Voting Initiative and Leadership Council.