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In which States may Merchants have an obligation to collect and remit sales tax on their own?

In all States other than those listed above as States where Wish will collect sales tax as a marketplace facilitator, Merchants who make sales through the Wish Marketplace may have an obligation to collect and remit sales tax based on their sales into a respective State. Merchants may be required to collect and remit sales tax on their sales into a State on their own if they are deemed to have sales tax nexus in a State. For an explanation of what this means, please see the FAQ, ¡°What is Nexus?¡±

In many States, local jurisdictions such as counties and cities, may have a level of autonomy to impose additional sales tax requirements. These additional local-level requirements may range from simply adding an additional rate to establishing an entire sales tax system in addition to that of the State. Please see below for further considerations regarding Merchants¡¯ potential sales tax obligations to various State and local taxing authorities.

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