By trade
Retail and wholesale
Storefronts, e-commerce, marketplace sellers, importers and distributors.
All industriesWhat this trade deducts
- Cost of goods sold, counted at year end rather than plugged
- Freight in, duties and customs brokerage
- Marketplace and payment processing fees
- Shipping supplies and fulfillment costs
- Shrinkage and obsolete inventory, written down with support
- Store rent, fixtures and build-out
- Advertising, including marketplace ad spend
- Software — the cart, the inventory system, the integrations
The part that costs money
Selling into other states creates obligations you will not be told about
Economic nexus is not one number. Five states say a hundred thousand dollars and no two mean the same thing by it — some count dollars alone, some dollars or a transaction count, and at least one counts dollars and a count together, across different measurement windows. A seller comfortably under the money and five times over the transaction count is registered nowhere and owes somewhere. Marketplace facilitator rules change the answer again depending on what the platform collects. If you ship out of Florida, this is worth an afternoon.
Other trades
- Construction and the trades
- Restaurants and food service
- Property management and real estate
- Dealers and vehicle sales
- Freight, logistics and distribution
- Professional practices
- Nonprofits
No limit, threshold or rate appears on these pages, on purpose. Those move every year and a stale number under an accounting firm's name is worse than no number at all. Anything with a date on it lives in the Tax Center, where every entry carries its source and the day we checked it. If your situation needs a figure, call us and we will give you the current one.
Put your name down
One email a month. Written by us, about the things that actually moved — not a roundup of somebody else's headlines.
Not sure which of these is you?
Call and a person picks up. Send a note and a person reads it. Either way it reaches somebody at the firm, not a queue.