How E-commerce Taxation Works in the United States

Logic Accounting August 12, 2025

Starting a business in the United States is a big step, and selling online can be an excellent way to begin. However, to avoid tax surprises and ensure compliance with the law, it's essential to understand how e-commerce taxation works in the United States.

Unlike Brazil, the American tax system is... decentralized, This means that each state can apply its own rules and rates, especially when it comes to online sales.

If you are a business owner or plan to open an online store focused on the American market, this content from Logic Business Consulting This will help you understand the key points of taxation for e-commerce.

What is Sales Tax and how does it work?

In the United States, the main form of consumption tax is... Sales Tax A state (and in some cases, municipal) tax levied on the sale of physical goods.

Unlike Brazil: There is no federal sales tax, like the ICMS. Each state defines its own tax.

  • The percentage of the rate;

  • Which products are taxed or exempt?;

  • When and where should the tax be collected?.

Selling online in the US: when do you need to pay sales tax?

The key concept is the “"fiscal nexus"”, which determines whether a company is required to collect Sales Tax in a given state. You will have nexus if:

  • To have inventory, a warehouse, or an office in the state;
  • Selling above the revenue limit (threshold) defined by the state;
  • Having employees or service providers permanently located in the state.

If there is a nexus, the following will be necessary:

  • Register the company to collect Sales Tax;

  • Issue an invoice with the tax included;

  • Collect and transfer the funds to the state government.

Practical example:
Sale to California
Sales Tax Rate: 7.25%
Sale: US$ 100
Final price to customer: US$ 107.25 (US$ 7.25 passed on to the state).

What happens if you ignore taxation?

Ignoring the collection of Sales Tax or failing to register it correctly can lead to:

  • Heavy fines for tax evasion;

  • Risks of operational disruption;

  • Loss of reputation with customers and platforms.

Other taxes that may apply to e-commerce.

In addition to Sales Tax, e-commerce may be subject to:

  • Income Tax state or federal;

  • Fees for services or subscriptions (where applicable);

  • Local tax obligations, such as operating licenses.

Platforms like Amazon, Shopify, and marketplaces

Many platforms already collect Sales Tax automatically.
Even so, the entrepreneur must:

  • Having a legally registered company;
  • File your taxes correctly;
  • Submit monthly or quarterly tax reports.

How can Logic help?

Opening an e-commerce business in the United States is an excellent strategy, but it requires specialized knowledge to avoid tax problems.

A Logic Business Consulting offers:

  • Opening a company in the United States structured for e-commerce;

  • Consulting services regarding Sales Tax, Nexus, and local obligations;

  • American accounting integrated with Brazil;

  • Tax support for dropshipping, inventory in the United States, or cross-border operations.

Do you want to sell safely in the United States?
Speak with our experts and discover how to open your online store with the correct tax structure from the start.

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