How do I figure sales tax--where my business is located or where the customer is located?

Question

We are in Oregon, where there is no sales tax. We want to sell nationally.

Answer 1

Sales tax is generally based on where the business is located (including all branches).  Some places have "use taxes" like sales tax but imposed on the customer.  I think the rules on whether a business has to collect that are in flux. (Check out New York).

Answer 2

As long as you don't actively solicit sales in other states, you won't need to worry about collecting sales tax in any state.  However, if you have any type of nexus with other states, you may need to be required to collect those state's sales taxes.

If you are an online retailer, you need to be very careful about your arrangements if you place advertising on someone else's website.

Answer 3

Then if your only business site is in Oregon you won't have to worry about collecting sales tax.