What is the current state of e-commerce sales tax?

Currently, online retailers are required to collect sales tax from customers in their own state. In addition, Nexus, which is defined as having a significant physical presence in a state, determines whether an online retailer is also required to collect sales tax from out-of-state customers. For example, online retailers must collect sales tax from out-of-state customers if the retailer has a physical presence within that customer’s state, which includes a temporary or permanent presence of property or people working in that state.