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🇺🇸 Everything you need to sell in United States

The US is the world's largest ecommerce market ($1.1 trillion+ in 2025). Cross-border sellers face a complex sales tax landscape: no federal VAT, but 45 states + DC levy sales tax with varying rates (0–10.75%). After Wayfair (2018), economic nexus thresholds ($100K–$500K) trigger registration obligations. Amazon FBA inventory creates physical nexus. Section 301 tariffs add 7.5–25% on most Chinese goods. Product safety is enforced by CPSC, with mandatory eFiling since July 2026.

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Compliance Topics

📊 Sales Tax

The US has no federal VAT/GST. Sales tax is levied by 45 states + DC at rates from 0% (5 states with no sales tax) to 10.75% (combined state + local). Post-Wayfair, 45 states + DC have economic nexus laws — typically $100K in sales OR 200 transactions. Amazon FBA creates physical nexus in every state where inventory is stored. Marketplace facilitator laws require Amazon, Walmart, eBay to collect tax on behalf of third-party sellers, but sellers with nexus must still register and file returns.

  • •No federal VAT/GST — sales tax is state-level only
  • •5 states with no sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon (NOMADS)
  • •Economic nexus threshold: $100K in sales OR 200 transactions (most common)
  • •Amazon FBA inventory creates physical nexus in 40+ states
  • •Marketplace facilitator laws: Amazon/Walmart/eBay collect on your behalf, but you must still register if you have nexus
  • •Section 301 tariffs: additional 7.5–25% on most Chinese-origin goods
  • •De minimis threshold: $800 per shipment per consignee (Section 321)
  • •SSTA (Streamlined Sales Tax Agreement): 24 member states with simplified registration

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🚢 Customs & Import Duties

All commercial imports require CBP clearance with a customs bond (continuous or single-entry). HTS classification determines duty rates. Section 301 tariffs add 7.5–25% on most Chinese goods. Section 321 allows duty-free entry for shipments ≤$800 per consignee. ISF 10+2 must be filed 24 hours before vessel departure. FBA sellers use Amazon's partnered carrier or a licensed customs broker.

  • •Customs bond required: continuous ($50K minimum, ~$500-600/year) or single-entry
  • •HTS (Harmonized Tariff Schedule) 10-digit classification determines duty rate
  • •Section 301 tariffs: List 1-4A at 25%, List 4B at 7.5% on Chinese-origin goods
  • •ISF 10+2 filing required 24 hours before ocean vessel departure ($5,000 penalty for non-filing)
  • •ACE (Automated Commercial Environment) is the electronic entry system
  • •FBA sellers: Amazon does not clear customs — you need a broker or Amazon's partnered carrier
  • •Duty drawback available for goods imported and later exported

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🛡️ Product Safety & Compliance

Consumer products sold in the US must comply with CPSC regulations. Children's products (under 12) require third-party testing, CPC (Children's Product Certificate), and tracking labels. General products need compliance with applicable CPSC standards. Since July 2026, importers must use CPSC's eFiling system for product safety data. Amazon requires CPC for children's product listings and may request compliance documentation at any time.

  • •CPSC enforces consumer product safety — toys, electronics, furniture, cosmetics, children's products
  • •Children's products: mandatory third-party testing at CPSC-accepted labs + CPC
  • •CPSC eFiling mandatory since July 2026 for importers of regulated products
  • •Amazon requires CPC for children's product listings; non-compliant listings blocked
  • •4 Chinese labs had CPSC accreditation revoked (2025) — verify lab status before testing
  • •Proposition 65 (California): warning labels required for products containing listed chemicals
  • •FCC certification required for electronic devices (radio frequency emissions)
  • •FDA registration required for food contact materials, cosmetics, and medical devices

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🏪 Marketplace Tax Collection

Amazon, Walmart, eBay, Etsy and other major marketplaces are classified as marketplace facilitators in all 45 states + DC with sales tax. They collect and remit sales tax on behalf of third-party sellers for marketplace-facilitated transactions. However, this does not eliminate your nexus — you must still register in states where you have nexus (e.g., FBA inventory states) and file returns even if all tax was collected by the marketplace.

  • •Marketplace facilitator laws enacted in 45 states + DC
  • •Amazon, Walmart, eBay, Etsy, Target Plus collect sales tax on your behalf
  • •Tax collected only on marketplace sales — your DTC/Shopify sales remain your responsibility
  • •FBA nexus: you must register in FBA inventory states even though Amazon collects tax
  • •1099-K reporting: marketplaces report payments >$600 to IRS (threshold dropping to $600)
  • •Income tax: foreign sellers with US entity (LLC) must file federal + state income tax returns

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Avoid penalties — check your United States compliance obligations

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This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.