Whether sales or use tax applies to a transaction depends primarily on sales tax nexus, the connection between a seller and a state that permits the state to impose a sales tax collection obligation on the seller. As of June 21, 2018, businesses with no physical presence in a state can establish nexus solely through their economic activity in the state (economic nexus). Out-of-state businesses generally aren’t liable for consumer use tax but may be required to collect and remit sales tax or seller use tax. I am expert at Sales and Use Tax Management. I will manage your Sales Tax. I can also help you in getting Seller Permit License in USA States