Re:What startups need to know about the “internet sales tax ...
by dangrossman on Wednesday April 24, 2013 @02:18PM
(#5603070)
> Is the $1M threshold per state or overall?
It's the sum of all sales to customers in states where you have no local nexus during the previous year. One of my bullet points summarizes the rule for determining the taxing locality; shipping address has priority over billing address.
Do you tax a customer based on shipping address or billing address?