NO.

Amazon chooses where they want the inventory. That is one of the key reasons why the inventory nexus is disputed. Typically, you will have a physical presence in locations where you have an agreement to rent space in a warehouse. That is different for Amazon where they manage the inventory locations as a service in the interest in optimising their reach to customers and their costs. Since you do not have anything that you control related to the locations and have no specific agreement and allocation for any location and no ability to prioritise or avoid any locations, this is something that many agree is not a taxable nexus.

That will never be fully decided without more extensive legal action.

Dave

For a unrelated reason to the tax issue we investigated where our stock was in the Amazon Fulfillment Centers. We found that we had items in 99 different warehouses throughout the country in most of the states of the union.

We typically send our regular size items to two locations, our oversize items to three locations. That is not where they end up.

No. Nothing has changed. You are only required to collect and remit Sales Tax in states where YOU maintain a physical presence.

Amazon’s FBA warehouse locations are irrelevant.

Not unless you are enrolled in the Preferred Placement Service. It’s a pilot program, and is by invitation only.

Funky

Just run your business normally.

Amazon is going to end up collecting sales tax in all the states that have it.

The only rules you should follow are the ones for physical Nexus.

Where you send them is irrelevant.

I repeat:

No. Nothing has changed. You are only required to collect and remit Sales Tax in states where YOU maintain a physical presence.

Amazon’s FBA warehouse locations are irrelevant.

Funky