Introduction
While international sellers may not have employees in the US or a US Federal corporate income tax requirement, sales tax compliance is common for international sellers making sales to US-based customers.
There are a few requirements for non-US sellers that most states adhere to, including:
- An Employer Identification Number
- A US Bank Account
- A Tax-responsible Officer
Important
Anrok cannot register or file in jurisdictions on your behalf until you've provided an EIN, a US bank account, and a tax-responsible officer.
Employer Identification Number Requirement
What is an EIN?
An EIN is an employer identification number, a unique nine-digit number issued by the IRS to identify businesses operating in the United States. It does not necessarily mean you are employing people in the US or have an office or permanent establishment in the US.
Why do I need an EIN if I have no employees in the US?
An international seller may not be employing people in the US or have any US Federal income tax obligations; however, an EIN is a requirement in all US states to register for sales tax. Having employees in the US is not a requirement to get an EIN. Effectively, and EIN is a tax ID number for the corporation (or other entity).
How do I get an EIN?
Usually, an EIN can be obtained quickly with a single phone call to the IRS, you can also apply by fax or mail which will take a bit longer.
Before contacting the IRS you should have the Form SST-4 information prepared and ready to share on the phone. The phone number is (267) 941-1099 between 6 a.m. - 11 p.m. EST Monday - Friday.
See the I.R.S. website for additional information.
US Bank Account Requirement
Most US states only accept sales tax payments using Automated Clearing House (ACH) transfers from a US bank. Accordingly, Anrok requires that all sellers have a US bank account in their Settings to register for sales tax.
US SSN or ITIN Requirement
If there is no SSN or ITIN, registration processing times may take 4-6 weeks longer than an online registration and the jurisdictions may follow up asking for additional information such as a passport or other form of identification. Anrok will reach out to you if more information is required in order to complete the registration.
Instructions to obtain an ITIN can be found on the IRS website.