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Showing posts from February, 2019

U.S. Sales Taxes: Filing Frequency for International Sellers

Understanding U.S. sales tax isn’t always easy for international or foreign (non-U.S.) eCommerce sellers. There is much to understand, such as what sales tax is, what the different sales tax terms mean, how sales tax is calculated but most importantly, what sales tax responsibilities an international or foreign seller that sells to U.S. customers may have. I often say that sales tax is confusing for U.S. eCommerce sellers – but it is even more confusing for out-of-country eCommerce sellers who are unfamiliar with U.S. sales tax. If you’re following my U.S. Sales Tax for Foreign Sellers posts here at, you may have noticed I try to address many of the types of questions and concerns foreign sellers have about U.S. sales tax, such as how using  Amazon FBA creates sales tax obligations for foreign sellers , how  U.S. sales tax compares to a VAT , why  U.S. tax treaties do not prevent or protect foreign sellers  from being subject to the various state sales tax law

7 Key Points Foreign Sellers Should Know about U.S. State Taxes

Often when I blog on U.S. Sales Tax for Foreign Sellers I blog based on questions my clients are asking or information and updates I'm providing. One topic I often discuss with my foreign (non-U.S.) clients and other foreign sellers that send questions my way, is the topic of “other” U.S. state taxes that a foreign seller may be subject to. That’s correct! A foreign seller may have an obligation to file (lodge) and pay state taxes other than a state’s sales tax. And indeed this topic is fresh in my mind because it just so happens that today I am quite busy preparing and filing the Texas Franchise Tax return for several of my foreign Amazon FBA clients.  This is because the Texas Franchise Tax is one such example of an “other” type of state tax that foreign sellers may be subject to. You see, in the same way that a foreign seller may be required to register, collect and remit (pay) sales tax on product sales to U.S. consumers, a foreign seller may also be required