KealyWalker provides automated tax compliance and regulatory support, simplifying complex sales tax, telecom tax, and other industry-specific requirements with accuracy and expertise.

Does using a 3PL create sales tax nexus?

Yes. In nearly every state, storing inventory at a third-party fulfillment center creates physical sales tax nexus, regardless of who owns the warehouse. That includes Amazon FBA centers, ShipBob, Deliverr, and any regional 3PL — even when the seller has no employees or office in that state.

What states require sales tax registration for online sellers?

Every state with a sales tax now requires online sellers to register once they cross either an economic nexus threshold or establish physical nexus (such as warehoused inventory). Thresholds and rules vary by state, but the practical answer for any meaningful national seller is that registration will eventually be required in most states.

How does the Wayfair ruling affect my ecommerce business?

The 2018 South Dakota v. Wayfair decision allowed states to require remote sellers to collect sales tax once they cross an economic nexus threshold — typically a dollar amount of sales, a transaction count, or both. Every sales tax state has adopted some version of this standard, which is why ecommerce businesses now face registration and filing obligations in many states where they have no physical presence.

Do I need to collect sales tax in every state I sell into?

No — you only need to collect in states where you have either physical or economic nexus. Selling small volumes into a state without crossing the state threshold and without any physical presence (employees, inventory, etc.) generally does not create a collection obligation, though tracking your state-by-state volume is essential to catch the moment a threshold is crossed.

What is economic nexus and how is the threshold calculated?

Economic nexus is the principle that crossing a defined level of sales activity into a state — without any physical presence — creates a sales tax collection obligation. Each state sets its own threshold, commonly a dollar amount (often $100,000) or a transaction count (often 200), measured over the prior or current calendar year. The exact calculation rules — gross vs. taxable sales, marketplace vs. direct — vary by state and matter enormously.

Does FBA create physical nexus in multiple states?

Yes. Amazon FBA distributes seller inventory across fulfillment centers nationwide, and most states treat that warehoused inventory as physical nexus. As a result, FBA sellers commonly trigger registration and filing requirements in many states based purely on where Amazon happens to place their inventory.

Industries · Retail & E-Commerce

Retail & E-Commerce Compliance

KealyWalker delivers ecommerce sales tax compliance for DTC brands, marketplace sellers, and omnichannel retailers operating across dozens of states. From multi-state sales tax compliance to economic nexus compliance services and 3PL exposure cleanup, we close the gap between your storefront data and the returns your finance team has to file every month.

Who this is for

1
DTC and ecommerce brands shipping nationwide
2
Amazon, Walmart, and multi-marketplace sellers
3
Retailers operating across Shopify, BigCommerce, or custom carts
4
Brands using 3PLs and FBA-style fulfillment networks
5
Omnichannel retailers blending in-store and online sales

Industry-tuned: compliance guidance built around how you actually operate.

Who This Is For

Built for your business model

We specialize in the compliance patterns common to your industry — so you get advice grounded in how your business actually operates.

DTC and ecommerce brands shipping nationwide
Amazon, Walmart, and multi-marketplace sellers
Retailers operating across Shopify, BigCommerce, or custom carts
Brands using 3PLs and FBA-style fulfillment networks
Omnichannel retailers blending in-store and online sales

Watch Out

The 3PL Nexus Trap

When you store inventory at a third-party fulfillment warehouse — including FBA, ShipBob, Deliverr, or a regional 3PL — that physical presence creates sales tax nexus in the state where the warehouse sits, even if you have no employees, office, or sales there. Most states treat warehoused inventory as physical nexus from day one, which means registration, collection, and historical exposure obligations can be triggered the moment your goods land at a new fulfillment center. Brands often discover this years after the fact, with significant back-tax exposure across multiple states.

Key Compliance Challenges

The compliance terrain you face

Economic nexus thresholds

Every state defines its own revenue and transaction thresholds. Once tripped, registration is required quickly.

Physical nexus from inventory

3PLs, FBA fulfillment centers, and pop-up events can create physical nexus you did not plan for.

Marketplace facilitator rules

Marketplace-collected sales still affect your thresholds and reporting in many states — handled wrong, they create double-tax or non-filing risk.

Product taxability

Clothing, food, supplements, and digital goods are taxed inconsistently. Mapping SKUs correctly is the foundation of accurate filings.

High-volume return management

Monthly returns across 20+ states is its own operational problem — calendars, prepayments, and credentialing all have to be tight.

Audit response

States increasingly target ecommerce sellers. Clean records and reconciled storefront-to-return data are what carry an audit.

How KealyWalker Helps

A focused services bundle

Our work for this industry is anchored by our Sales & Use Tax Compliance practice.

Nexus study & registration

Identify where you owe, then register correctly.

3PL & FBA inventory tracking

Watch new fulfillment locations as they appear.

Monthly sales tax filings

Multi-state returns prepared and filed on time.

Marketplace reconciliation

Separate marketplace-collected vs. seller-collected revenue.

Product taxability mapping

SKU-by-SKU treatment by state.

Voluntary disclosure agreements

Resolve back exposure on favorable terms.

FAQ

Frequently asked questions

Let us map your compliance footprint

Schedule a working session — we will review your exposure and outline a practical next-step plan.

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