Guides for founders building across borders

Current, practical guidance on US and UK company formation, tax filings and compliance — written for founders operating from outside those markets.

Illustration of a US map with three states highlighted, a parcel below and a percentage symbol above, representing state sales tax nexus

US Sales Tax Nexus in 2026: Thresholds, the Illinois and Kentucky Changes, and the Inventory Trap

September 4, 2026

What creates sales tax nexus, current thresholds by state, the 2026 removal of transaction-count tests in Illinois and Kentucky, marketplace facilitator rules, and why stored inventory is the biggest risk for overseas sellers.