If you are selling goods over the internet and your company has a presence in the state of delivery, your company has established nexus and will be required to register to collect sales tax on all taxable items regardless of method of order placement.
For example, if a Maryland company ships to Maryland, there is nexus, and tax is collected. If the Maryland company ships out of Maryland whether they collect sales tax or not depends on whether or not they have nexus with the state into which they are shipping.
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Online Business Marketing



