I currently own a job board website. I do not have a brick and mortar location. As a result, do I need to charge sales taxes to customers?
1 Answer from Attorneys
In Illinois, the sales tax only applies to the sales of tangible personal property, not services.
Does your job board actually sell any tangible personal property or is it just a service? If you don't sell anything tangible, then in Illinois, you have no sales tax to collect or to remit to the state.
States are different. Some states do tax services. Then the question is are your services taxable in that particular state. That is a developing area of the law but in most cases if you have no physical presence in the state, such as an office or an employee, you would not have a sufficient connection to that state for them to impose a tax on you.
This a simplified answer. Your specific facts may indicate sufficient activity to subject you to taxation. You should talk to your tax attorney for a specific answer with regard to a specific state.