Sales tax collection responsibility is an issue that no online retailer wants to hear about for the first time during a state tax audit. In almost every state, the party responsible for payment of a sales tax isn't the company that's made the sale. Ultimate responsibility lies instead with consumers making purchases. When a seller has sales tax nexus in a state, its role is limited to collection and remittance of the tax. If a seller doesn't have sales tax nexus, it has no obligation to collect tax. The consumer in this case is obligated to self-assess a “use tax.”
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