Do You Have to Collect Sales Tax for Ecommerce Sales? You do if you have either a physical or economic presence in a state and all states are different.
origin-based sales tax
In an origin-based state, sales tax is collected based on the seller’s location. As a small business owner, that means you collect sales tax based on your state and local tax rates. You also remit the tax to your home state and locality. Origin state = Seller location’s tax rate.