The general rule used to be you have to collect and remit sales tax in the states you have a physical location or Nexus. What is nexus? It’s a connection between how and where you do business in a particular state. It could be a physical office, it could be a remote office, it could be where your sales reps live. But for the most part it was based on where your business had a physical presence, whether it be a location or agents. Unfortunately, there is no shared definition among the 50 states and the definition and the rules are changing often