US sales tax for non-US (overseas) sellers (2026)
Updated 2026-07-08
If you're selling into the US from China, Hong Kong, or anywhere else without a US entity, the nexus rules do not disappear. What changes is usually the paperwork, not the state nexus logic.
Being overseas does not remove nexus
For economic nexus, the main state question is still where your customers are and how much direct sales volume you have into each state. A non-US company can still cross the same state thresholds a US seller crosses.
Inventory and other in-state activity matter too. If you place stock in the US, that can create a separate physical-presence review regardless of where your company is incorporated.
Marketplace tax collection may cover qualifying orders, not every seller obligation
Marketplace facilitator rules commonly make platforms collect tax on marketplace orders in sales-tax states. If your US sales are entirely on Amazon, Walmart, eBay, Etsy, or TikTok Shop, much of the collection work may already be handled there.
That does not determine the treatment of DTC sales, and it does not mean every state waives seller registration or return filing. Retain marketplace tax reports and review the remaining seller obligations by state.
What usually changes for foreign sellers is the setup work
Foreign sellers usually run into more onboarding friction: state-by-state registrations, documentation requests, proof of entity details, and sometimes questions about how a specific channel is fulfilled. Those are implementation questions, not reasons to ignore nexus.
This page does not try to guess which identifier, mailing setup, or registration path each state will accept for your fact pattern. Gather the actual states and channels first, then check the registration mechanics for those states.
When to ask a professional
Obtain professional review before the first multi-state registration if you have no US entity, hold inventory in US warehouses or combine marketplace and DTC sales. Confirm registration procedures, prior-period filing requirements and marketplace-only inventory treatment by state.
Prepare the likely states, marketplace and direct-sales split, US inventory locations, and prior filings before asking an accountant to confirm registration and filing treatment.
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