Five Online Business Models and Their Tax Implications
Though the Internet as we know it is less than 20 years old, direct sales have been an integral part from the start. Brick and mortar stores began putting up their first websites in the early 1990′s, followed by web-only retailers like Amazon.
In this classic e-commerce model, the business maintains a physical inventory of goods either onsite or via a dropshipper company. In the U.S., the retailer is responsible for collecting and remitting sales tax in states where it is required. (There is no national sales tax in America.)






