Tax liability in the United States

Note

This guide is for merchants who started using the Shopify Fulfillment Network (SFN) before January 30, 2024. The Shopify Fulfillment Network app has been rebuilt to offer fulfillment solutions in partnership with Flexport. If you use the new SFN app, then refer to the new SFN guide.

If you sell to customers in the United States, then Shopify Fulfillment Network (SFN) fulfillment locations might constitute having physical nexus for the purpose of tax liability. As a result, you might be liable for taxes in the following states:

• California
• Florida
• Georgia
• Illinois
• Missouri
• New Jersey
• Nevada
• Pennsylvania
• Texas
• Virginia

Learn more about tax liability.

Note

If you're not sure whether you're liable for taxes in these states, then consult with local tax authorities or a tax professional to verify that you charge your customers the correct tax rates.