My company is based in Mass. If I have an out-of-state buyer, do I collect Sales Tax in Mass as well?
Typically you would only collect sales tax if the item or service is delivered within your state. You really should visit your state’s website and find it’s requirements. Usually if you ship or deliver out of state, you would only collect sales tax if you have Nexus in that state.
If you have Nexus in any state, then you are expected to register with that state and collect and remit sales tax. Search on Nexus to determine if you have Nexus. You’ll find the criteria quite easily. Nexus is defined by either a physical presence or reaching a level of sales (# of transactions or dollar volume) and can vary from state to state. That’s the easy part. Collecting and filing is where it gets frustrating.