USA Sales Tax Guide
Opening Statement
Artisan Furniture is a British brand headquartered in Westminster, London, with six strategically located fulfilment centres: Ipswich (UK), Magdeburg (Germany) and Madrid (Spain) covering the European Union, Brampton (Canada), Melbourne (Australia), and two in the United States — New Jersey on the East Coast and California on the West Coast. This USA Sales Tax Guide pertains only to orders fulfilled from our New Jersey and California centres.
Introduction: Why Sales Tax Matters for Artisan Furniture
Artisan Furniture operates across the United States with two key fulfillment centers: New Jersey (East Coast) and California (West Coast). After the landmark South Dakota v. Wayfair (2018) case, sales tax compliance has become a critical responsibility for all remote sellers.
For Artisan Furniture, sales tax affects:
- Dropship resellers and trade customers ordering from anywhere in the world.
- Deliveries to customers in the USA from our fulfillment centers.
- Resale rights and exemptions for businesses holding valid reseller certificates.
This guide is designed to:
- Explain how sales tax works in each of the 50 states.
- Clarify what Artisan Furniture currently charges (based on our fulfillment locations).
- Explain why and when sales tax applies.
State-by-State Profiles (All 50)
This section follows CPA-approved logic. Sales tax is determined by the ship-to destination. For NJ and CA, we always collect unless relieved by a valid resale certificate. For cross-fulfillment shipments (NJ→CA or CA→NJ), the destination state’s rate applies. For all other states, we do not collect until nexus thresholds are crossed, at which point the destination state’s rate applies.
Alabama (AL)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Alaska (AK)
Collect today? No. This state has no statewide sales tax (local municipal taxes may apply in Alaska). Currently no collection. If local registration becomes required, we will apply destination rules.
Arizona (AZ)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Arkansas (AR)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
California (CA)
Collect today? Yes. Physical nexus via CA fulfillment center. We must always collect 7.25% state plus applicable district taxes by delivery ZIP unless relieved by a valid CA resale certificate. Cross-fulfillment from NJ to CA also requires CA sales tax. Reporting is always based on destination (CA).
Colorado (CO)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Connecticut (CT)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Delaware (DE)
Collect today? No. This state has no statewide sales tax (local municipal taxes may apply in Alaska). Currently no collection. If local registration becomes required, we will apply destination rules.
Florida (FL)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Georgia (GA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Hawaii (HI)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Idaho (ID)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Illinois (IL)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Indiana (IN)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Iowa (IA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Kansas (KS)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Kentucky (KY)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Louisiana (LA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Maine (ME)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Maryland (MD)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Massachusetts (MA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Michigan (MI)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Minnesota (MN)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Mississippi (MS)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Missouri (MO)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Montana (MT)
Collect today? No. This state has no statewide sales tax (local municipal taxes may apply in Alaska). Currently no collection. If local registration becomes required, we will apply destination rules.
Nebraska (NE)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Nevada (NV)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
New Hampshire (NH)
Collect today? No. This state has no statewide sales tax (local municipal taxes may apply in Alaska). Currently no collection. If local registration becomes required, we will apply destination rules.
New Jersey (NJ)
Collect today? Yes. Physical nexus via NJ fulfillment center. We must always collect 6.625% on shipments into NJ unless relieved by a valid NJ resale certificate. Cross-fulfillment from California to NJ also requires NJ sales tax. Reporting is always based on destination (NJ).
New Mexico (NM)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
New York (NY)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
North Carolina (NC)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
North Dakota (ND)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Ohio (OH)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Oklahoma (OK)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Oregon (OR)
Collect today? No. This state has no statewide sales tax (local municipal taxes may apply in Alaska). Currently no collection. If local registration becomes required, we will apply destination rules.
Pennsylvania (PA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Rhode Island (RI)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
South Carolina (SC)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
South Dakota (SD)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Tennessee (TN)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Texas (TX)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Utah (UT)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Vermont (VT)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Virginia (VA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Washington (WA)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
West Virginia (WV)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Wisconsin (WI)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Wyoming (WY)
Collect today? No. We are not currently registered in this state. Once our sales cross its nexus threshold, we will register and begin collecting the applicable state and local rate on deliveries made from NJ or CA. Reporting is always based on the destination state.
Published January 2026 | Effective from January 2026 until Superseded or Amended
