Glossary • Updated 2026
Sales Tax Permit
State permission to collect sales tax: required before the first taxable sale, not after.
In detail
Economic nexus thresholds ($100k sales / 200 transactions in most states) force remote-seller registration.
Marketplace facilitator laws shift collection to Amazon/Etsy for platform sales.
Separate from income/franchise nexus: you can need one without the other.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries