[Verse 1]
Sarah sells her pottery online from Tennessee clay
Ships to buyers coast to coast, collecting tax each day
Origin-based means she charges what her home state says
Eight percent on every bowl that leaves her workshop shed
[Chorus]
Tax the sale, track the trail
Origin or destination
Marketplace makes it simple
Streamlined coordination
Holidays pause the burden
Exemptions clear the way
Sales and use together
Keep compliance fears at bay
[Verse 2]
Tommy buys construction steel, no sales tax at the door
Manufacturing exemption keeps his factory floor
But when he uses leftover beams to build his backyard deck
Use tax kicks in retroactive, state expects its check
[Chorus]
Tax the sale, track the trail
Origin or destination
Marketplace makes it simple
Streamlined coordination
Holidays pause the burden
Exemptions clear the way
Sales and use together
Keep compliance fears at bay
[Bridge]
Amazon collects for vendors
Marketplace facilitator
Back-to-school weekend special
August tax eliminator
Twenty-four states joined the project
Uniform definitions
Simplified registration
Reduces complications
[Verse 3]
Restaurant meals and clothing under certain price points
Food for home consumption gets exemption that disappoints
Grocers while the clothing stores celebrate the break
Knowing which transactions qualify makes all the difference
[Outro]
Nexus rules determine where you file and remit
Physical or economic presence triggers the permit
Streamlined keeps it simple
But the details still matter
Master sales and use tax
Compliance ever after