For Sales Tax and certain state taxes, the company needs to charge sales tax -only- in states where they have a "nexus". Companies typically have "nexus" in wha

For Sales Tax and certain state taxes, the company needs to charge sales tax -only- in states where they have a "nexus". Companies typically have "nexus" in whatever states they physically operate in (which could include where WFH employees are living). In other words, the IRS doesn't really care what a company's HQ address is on paper. They care a lot more about where the company is actually operating, even if there's not a physical office.