It varies by locality. A large majority of tax codes have a revenue threshold you have to reach before they you're required to collect and remit sales tax. For

It varies by locality. A large majority of tax codes have a revenue threshold you have to reach before they you're required to collect and remit sales tax. For example, a few dozen customers with a $20 monthly subscription wouldn't trigger sales tax but hundreds of customers would. Some (most?) localities expect tax filings that show you collected revenue but we're below the threshold. In practice this is rarely done from what I've seen and I've never heard of a government cracking down on this. Where it gets annoying is the handful of localities that have no threshold and require tax remittance for any customer in their region. Agent of record services are Ina bit of a gray area too. Say I use a SaaS service to act as the official entity selling totthose customers. This a lot easier on me as I offloaded all the tax law concerns, but I don't know if it's clear yet whether the threshold for paying taxes is collective of every business using the same agent of record. --- This is just my understanding of the current state of things. I work pretty regularly with e-commerce businesses but am not directly involved in sales tax collection and compliance.