Intermediate Quick Answer
How does registration work in NOMAD states (no statewide sales tax)?
⚡ TL;DR
No registration needed in Montana, Oregon, New Hampshire, or Delaware — no sales tax exists, so there's nothing to collect or file. Alaska has no state tax but local jurisdictions do; remote sellers above $100,000 in Alaska sales may need to register with the Alaska Remote Seller Sales Tax Commission.
No registration needed in Montana, Oregon, New Hampshire, or Delaware, there is no sales tax and no permit system. Alaska is the exception: no state tax, but local jurisdictions levy sales taxes through a centralized commission for remote sellers.
Key takeaways
- Montana, Oregon, New Hampshire, Delaware: no statewide sales tax, no local sales taxes, no registration required, no returns to file, ever
- Alaska: no state sales tax, but boroughs and municipalities can levy local taxes; remote sellers above $100,000 in Alaska sales register with the Alaska Remote Seller Sales Tax Commission (ARSSTC), which centralizes multi-jurisdiction local tax filing
- Sales to customers in the four full NOMAD states don’t count toward any nexus threshold because there’s no tax to trigger
- If your business is based in a NOMAD state, you still have nexus in other states once you cross their economic nexus thresholds, your home state’s lack of a sales tax doesn’t affect other states’ rules
- NOMAD states show up in ecommerce platforms as 0% — confirm your tax calculation engine is configured correctly so no tax is charged on deliveries to these addresses
- The NOMAD acronym: Montana, Oregon, New Hampshire, Alaska (sometimes), Delaware
Frequently asked questions
Do I need to register for sales tax in NOMAD states?
No, for Montana, Oregon, New Hampshire, and Delaware. These four states have no statewide sales tax and no local sales taxes. There is no permit to obtain, no tax to collect, and no returns to file. Alaska is different: it has no state sales tax but allows boroughs and municipalities to levy local sales taxes. Remote sellers with nexus in Alaska above $100,000 may need to register with the Alaska Remote Seller Sales Tax Commission (ARSSTC).
Does selling to customers in NOMAD states count toward economic nexus in those states?
No, there's no nexus to trigger because there's no tax to collect. Sales to Montana, Oregon, New Hampshire, or Delaware customers have no sales tax implications for the buyer or seller. Alaska local tax obligations are determined by the ARSSTC threshold, not by a state sales tax nexus rule.
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