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© 2026 OpenAccountants. Open Tax Guides, with sources and a clear review status.

OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

United States · VAT / GST

3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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3 Guides
  • us-sales-taxAccountant-reviewed

    Use this skill whenever asked about United States sales tax, use tax, sales tax nexus, multi-state tax compliance, sales tax returns, exemption certificates, taxability of goods or services, economic nexus, or any request involving US state-level consumption taxes. Trigger on phrases like "sales tax", "use tax", "nexus", "Wayfair", "sales tax return", "exemption certificate", "resale certificate", "taxability", "sales tax rate", "marketplace facilitator", "Streamlined Sales Tax", "SST", or any request involving US state sales and use tax filing, classification, or compliance. This skill contains the complete US sales and use tax framework. ALWAYS read this skill before touching any US sales tax work.

    1 accountant attests
  • no-sales-tax-statesAccountant-reviewed

    Use this skill whenever asked about states with no sales tax, Alaska local sales tax, Delaware gross receipts tax, Montana resort tax, New Hampshire meals and rooms tax, Oregon Corporate Activity Tax, or tax obligations in AK, DE, MT, NH, or OR. Trigger on phrases like "no sales tax states", "Alaska sales tax", "Delaware gross receipts", "Montana resort tax", "New Hampshire meals tax", "Oregon CAT", "Oregon no sales tax", or any request involving tax compliance in states that do not impose a general statewide sales tax. ALWAYS load us-sales-tax first for federal context.

    1 accountant attests
  • us-sales-tax-nexus-50-state-matrixSource-cited draft

    State-by-state economic nexus thresholds for US sales tax in 2026: sales and transaction tests, more-than versus at-least, measurement periods, which sales count, marketplace facilitator dates, and the no-sales-tax states.

    0 accountants attest