Start with the global decision boundary
The global pricing framework still owns price, cost, contribution and capacity. US sales-tax obligations vary by jurisdiction and transaction, so the tax boundary must be confirmed separately and must never become a national default in the global calculation.
Apply the exact local rule delta
| Local question | Reviewed source boundary | Planning action |
|---|---|---|
| Must the business register or collect? | Requirements can depend on state and local law, nexus and the business activity. | Identify every relevant jurisdiction and verify current authority guidance. |
| Is the product or service taxable? | Taxability and exemptions differ by jurisdiction and transaction. | Confirm the actual item, customer and exemption facts. |
| Which rate and sourcing rule applies? | There is no single nationwide rate or place-of-supply rule. | Use the relevant state and local source; do not average or infer. |
| Does the supported-state threshold triage resolve registration? | No. The current tool compares only the registered California and Texas remote-seller threshold measures and periods. | Use the triage to identify a follow-up, then confirm the actual facts with the current state authority. |
| Does a marketplace collect for this sale? | Marketplace collection, seller nexus, product taxability and sourcing are separate transaction questions. | Confirm the marketplace and seller responsibilities before selecting any tax treatment. |
Stop checks before using the scenario
- List the states and localities connected to the actual sale. (not complete)
- Check physical and economic nexus against current jurisdiction guidance. (not complete)
- Confirm product or service taxability and any exemption evidence. (not complete)
- Use the California/Texas threshold triage only for those exact supported states and source periods. (not complete)
- Confirm whether a marketplace or the seller has the relevant collection responsibility. (not complete)
- Confirm sourcing, registration and current rate at the correct authority. (not complete)
- Keep collected tax separate from retained revenue and stop when facts conflict. (not complete)
Test a labelled local scenario
Local boundary example
This is a reproducible planning example using stated facts. It is not a market benchmark, eligibility decision, legal conclusion or tax calculation.
| Scenario item | Stated base case | Boundary or next check |
|---|---|---|
| Global ex-tax price | USD100 user scenario | The underlying economics remain market-neutral |
| Jurisdiction and nexus | Hypothetical sales into California and Texas | Compare only the registered state measurement periods and included-sales definitions; do not infer a nationwide rule |
| Taxability, sourcing and marketplace treatment | Not yet confirmed | Stop: no rate can be selected safely |
| Customer charge | Not calculated | Verify the actual state and local requirements first |
Use the registered planner after the boundary is confirmed
- US Sales-tax-aware Pricing Planner
Protect retained margin using a combined state and local sales-tax rate confirmed for the actual sale
Local boundary questions
- What national sales-tax rate should I use?
- None. The United States has no single nationwide rate. Confirm the actual state and local requirements for the transaction.
- Does an online sale remove the local check?
- No. Online sales can still create state or local obligations, including nexus and marketplace-specific questions.
Reviewed official sources
- Expand to new locations — U.S. Small Business Administration: Federal small-business boundary pointing to state, local and online-sales tax variation.
- California remote-seller requirements — California Department of Tax and Fee Administration: Registered California threshold measure and period for the supported-state triage.
- Texas remote sellers — Texas Comptroller of Public Accounts: Registered Texas remote-seller safe-harbour measure and period for the supported-state triage.