The place to find business sales tax information

— as well as solutions, services and jobs!

We have nexus in 15 states and have begun obtaining sales tax licenses in each. We were told we need a (registered) agent in each.

Full Question: We have nexus in 15 states with independent reps making sales calls there, etc. We have begun obtaining sales tax licenses in each nexus state. Someone told us we also have to have an "agent" or "sales tax rep" in each nexus state. My questions are regarding this "agent": Is this true? Can our independent rep be that "agent"? Should the "agent" be a professional tax person in the state? What are the responsibilities of this "agent" if we ourselves will be responsible for licensing and filing? Does it depend on the state? If so, what is the best way to determine each state's requirements with regards to this "agent"?

Brought to you by:

NOTE: This site does NOT provide client-specific tax advice. Information provided is general and may NOT apply to your particular situation. Do NOT take any action based upon any site content until you have received advice from an independent, qualified tax practitioner with whom you have a professional-client relationship. All content is subject to our disclaimer.


Diane Yetter photoI'm assuming that the "sales tax rep" someone has told you that you need to have is a "Registered Agent". If you register with the secretary of state to do business in the state, you are required to have a local agent in the state for process serving. If you don't have your own office in the state, there are companies that offer this service. You may have this set up already for a state within your company. This is usually handled by your legal staff so check with them. If you don't have one, you could search for Registered Agent representatives. It is not likely that your independent rep in the state will want to be your Registered Agent and it is not likely you want that either. So, the next question is do you need to register with the secretary of state to obtain a sales tax license. This does vary by state. Historically this was not required, but we are seeing more states impose this requirement. It also depends on your nexus creation activities. In some states, there is a minimum annual fee under the secretary of state registration - in other states it can be significant. This is something you will want to review for the requirements for sales tax registration and also consult your legal staff as this is more of a legal question if the state doesn't require it. You will need to check the laws for each state to see if they require Secretary of State registration to obtain a sales tax license. And also what any exceptions might be to that requirement. We can assist you with this review and evaluation of your activities in the state if you need assistance.

(Not quite what you need? View SALES TAX QUESTIONS home page to access other topics or use site-wide SEARCH in upper right)


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.