#Nexus

For Shopify, WooCommerce and other cross-border store merchants preparing to expand into the US market, sales tax represents one of the most overlooked and risky compliance pitfalls. This article is compiled solely for cross-border e-commerce tax knowledge reference and shall not be regarded as legal or professional tax advisory service. US state-level tax policies are subject to revision, and all practical operations must abide by the latest official regulations released by each state’s tax authority.

The United States has no nationwide unified consumption tax, with sales tax regulated independently by each individual state. Varied tax rates, registration thresholds and filing rules leave many cross-border sellers confused about where to begin. This article breaks down the core rules of US sales tax: the definition of Nexus, registration-triggering scenarios, the differences in tax compliance between DTC stores and Amazon, as well as detailed tax rate configuration methods for Shopify and WooCommerce.