E-commerce taxationA field guide for web developers MPTC · Web Development & Design
e-Commerce: Design and Marketing Websites

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E-commerce taxation for web developers

An introduction to the tax questions behind an e-commerce website.

Before you build the checkout

Selling online lets a business reach customers almost anywhere. It can also create tax responsibilities in more than one location. Income taxes, sales and use taxes, marketplace rules, and international taxes can all matter.

You do not need to become an accountant to build a good store. You do need to recognize where tax requirements affect the website and which questions belong with the business and its tax professional.

Start with tax basics

What you’ll learn

  • Identify taxes that can affect an e-commerce business.
  • Explain the difference between sales tax and use tax.
  • Explain nexus and why economic nexus matters to online sellers.
  • Recognize marketplace and international sales considerations.
  • Connect tax requirements to the design and development of an online store.

How to use this site

  1. Read. Work through the five lessons, starting with Tax basics.
  2. Apply. Complete Study Guide 1, then develop a checkout plan in Study Guide 2.
  3. Review. Compare your work with each rubric, consult the official resources, and download or print your responses.