destination-based sales tax

Each sale is considered to take place in the jurisdiction where the product is ultimately used—where it’s shipped to or picked up from. … But you would charge Florida’s sales tax and file a corresponding Florida sales tax return if you ship the product to Florida.

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Do You Have to Collect Sales Tax for Ecommerce Sales?

Accounting, Tax / By Gustavo Viera

The IRS Audit Process is managed either by mail or through an in-person interview to review your records. The interview may be at an IRS office