The current default rule throughout the United States is that you must collect sales tax on Internet sales to customers in those states where your business has a physical presence. So if you are physically in Massachusetts selling products to Massachusetts residents, you’re obligate to charge taxes.
The physical presence rule is based on a 1992 United States Supreme Court decision, Quill Corp. v. North Dakota, that addressed the obligations of mail order businesses to collect sales tax on out-of-state sales; the decision has been extended to include online retailers. Generally speaking, physical presence means having:
a warehouse in the state
a store in the state
an office in the state, or
a sales representative in the state.
it goes into more detail: https://www.nolo.com/legal-encyclopedia/massachusetts-internet-sales-tax.html
Brian Alves
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