Nexus
If a Seller has "nexus" in a state, then they have a responsibility to collect and remit sales tax when a Buyer's billing address is in that state (with the exception of Marketplace Facilitator states). A Seller may have nexus in multiple states. Nexus happens because of physical location (for example, living in the state or having a house in the state) or economic reasons (for example, crossing a threshold of number of sales or the total amount of sales made in the state). Please note that sales a Seller may make off of TPT may also count towards these thresholds.
Marketplace facilitator state
Several states have enacted "marketplace facilitator" laws. If a Buyer's billing address is in a marketplace facilitator state, TPT will collect sales tax from the Buyer at the point of purchase and remit sales tax directly to the state.
Remote seller laws
States without marketplace facilitator laws may have enacted remote seller laws. These laws enable states to collect sales tax from Sellers who don’t have a physical presence in the state but do meet the required thresholds. In these cases, TPT will collect sales tax from the Buyer at the point of purchase. However, remote seller laws require that Sellers remit sales taxes to the state.