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Finance & Tax 9 min read United States

Marketplace facilitator laws did not end your nexus problem

The marketplace remits on your behalf, but your own DTC channel, inventory locations and thresholds are still yours to manage.

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Grace Whitfield
Indirect Tax Advisor · Kestrel Tax · August 9, 2026

Facilitator laws shift collection for marketplace orders. They do not shift registration obligations created by inventory sitting in a state warehouse, nor do they cover your Shopify storefront.

Build the register once: every state where you hold inventory, every state past the economic threshold on combined or DTC-only sales depending on local rules, and the registration date for each.

The expensive mistake is registering late and voluntarily disclosing four years of exposure. The second most expensive is registering everywhere out of caution and paying for 46 filings you never needed.

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