[jps098]

I live in Idaho, and most the states out here still require a monthly filing, even if no sales tax is collected. Too bad businesses will have to learn the laws of all 50 states and territories, to avoid penalties that will usually exceed the tax for a small volume seller.

[palmer]

Yes, small volumes are clearly going to cost far more for filing than collection. It will cost you roughly 10 cents for each transaction to figure out what to collect. That service vendor will let you download 50 lists each month or quarter. Most times that will be blank. Other times you might have have one entry for some state.

Then at a monthly or quarterly interval you will have to file (probably e-file) in 50 states with the empty list or list of one or two sales. The list includes the jurisdiction and amount collected. To file in potentiallly 50 states and not lose your sanity, you will need to pay a service to do it for you. Some states make it easy to e-file, but not all and it is still time-consuming. I don't know how much those services cost. I have not seen a lot of open pricing info on the web for those.