#multi-state-tax
Multi-state tax compliance, nexus rules, and withholding requirements for businesses operating across state lines
Since the 2018 South Dakota v. Wayfair ruling, 46 states can require out-of-state sellers to collect sales tax once they cross economic nexus thresholds — typically $100,000 in annual sales. This guide covers 2026 thresholds, marketplace facilitator rules, and a seven-step compliance playbook.
Franchise tax is a state privilege tax owed regardless of profit. Sixteen states plus D.C. charge it, with rates from a flat $300 in Delaware to $800 minimums in California and a 0.75% margin tax in Texas.
How sales tax nexus works in 2026 — the $100,000 / 200-transaction thresholds, marketplace facilitator laws, and the six ways small businesses accidentally trigger multi-state tax obligations.
Hiring remote workers across state lines creates complex tax obligations. Learn about state tax nexus, convenience of employer rules, reciprocal agreements, and how to build a multi-state compliance framework for your small business.
