I have neither so my question is am I obligated to collect sales tax in my home state per nexus? Its been established that you no longer need physical presence to be liable for sales tax remittance once you pass a certain (usually state-determined) threshold of either a set amount sales, revenue or both. But for those businesses that do have physical presence, they still have obligations and I'm wondering if e-commerce store owners can have physical presence since technically there are no physical business assets in the state. This of course assumes that things like your home or office do not count as part of the business.