Do you have to collect sales tax on mowing sales out of state? I know that if you have a 'nexus' in a state, meaning business facilities of any kind, you have to charge sales tax to customers of that state. I also know that if you don't have facilities but have employees making sales in a state, you are still required to collect sales tax and submit it to that state. If all my business facilities are in NJ, and I have customers in PA, do I have to charge PA sales tax to those customers? The catch is that the financial transaction is done entirely in NJ, and the customer does not receive any material object from the mowing that would represent a sale, unlike in landscape installations or retail sales. There is no exchange of property for property in PA. The customers all signed up over the phone to pay by credit card, and the charge will be made over the internet and the money deposited into an NJ bank account. If they sent checks to me in NJ and the checks were changed and therefore the transaction completed in an NJ bank, would that still be considered an out-of-state sale? The sale is really made in an office in NJ and the financial transaction happens in NJ.