Sales tax is complicated. Here is the simple version for FBA sellers.
1. Marketplace Facilitator Laws
Good news: In 2026, roughly 45 states have Marketplace Facilitator Laws. This means Amazon collects and remits sales tax FOR you automatically. You don't have to lift a finger for these states.
2. Physical Nexus
However, if you have a warehouse, office, or employee in a state, you have "Physical Nexus" and may still need to file.