Unless things changed again when I was not paying attention, the SCOTUS case that allowed sales tax mandates on internet sales had an exception for certain vendors. Pretty sure it is still the case that vendors who ship less than $10K per year into any state do not have to collect sales tax for that state. Example: a vendor who ships less than $10K per year into Oregon does not have to collect sales tax for Oregon. Same vendor shipping more than $10K into California does have to collect sales tax and remit to CA. The big aggregators and sell-through operators like Amazon and eBay developed software for their vendors to track all the different state and local tax rules as a service to their sellers. They are probably applying that service across the board, without regard to dollar volume, because they have no way to track that volume though multiple sales channels. Anyone able to clarify?