PILLAR 17 · Compliance & Money
Payments, Tax & Financial Operations
Sales tax and marketplace facilitator laws, how marketplace payouts work, bookkeeping basics, and financing options for inventory-heavy businesses.
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Sales Tax Nexus for Ecommerce Sellers, Explained · Marketplace Facilitator Laws: Why Marketplaces Now Collect Sales Tax for You (and Where You Still Owe It)
17.1 Sales Tax & Regulatory
Sales Tax Nexus for Ecommerce Sellers, Explained
What creates a sales tax obligation in a state, and how marketplace facilitator laws have changed what sellers are actually responsible for.
Marketplace Facilitator Laws: Why Marketplaces Now Collect Sales Tax for You (and Where You Still Owe It)
How marketplace facilitator laws shifted sales tax collection responsibility to the marketplace itself — and the situations where a seller still has direct obligations.
Do You Need to Register for Sales Tax Permits in Multiple States?
How to determine which states you've crossed an economic nexus threshold in, and the registration process once you have.
Understanding 1099-K Reporting From Marketplaces
What a 1099-K is, why marketplaces issue one, and how it relates (and doesn't relate) to your actual taxable income.
Income Tax Basics for Ecommerce Sellers (What to Track Through the Year)
The records and categories worth tracking through the year so tax time is a reconciliation exercise, not a scramble.
17.2 Payments & Payouts
How Marketplace Payouts Work (Settlement Schedules, Reserves, Holds)
How and when marketplaces actually pay sellers, and the common reasons a payout gets delayed or partially held.
Reconciling Marketplace Payouts With Your Books
A practical process for matching marketplace settlement reports against your accounting system so fees and refunds are tracked accurately.
Payment Processing for Your Own Website: Stripe vs. PayPal vs. Others
How the major payment processors compare on fees, checkout experience, and dispute handling for a DTC storefront.
Currency Conversion and Cross-Border Payouts, Explained
How marketplaces handle currency conversion on international sales, and the fee structures to watch for.
17.3 Bookkeeping & Financing
Bookkeeping Basics for Ecommerce Sellers (Accrual vs. Cash, Chart of Accounts)
Accrual vs. cash accounting for a marketplace seller, and a starter chart of accounts structure.
Ecommerce Accounting Software Comparison
How ecommerce-oriented accounting tools compare on marketplace integration depth versus general small-business accounting software.
Inventory and Working-Capital Financing Options for Sellers
Financing options (from marketplace-native lending programs to inventory-backed loans) for funding inventory purchases as you scale.
Cash Flow Management for Seasonal Ecommerce Businesses
Planning cash flow around the gap between paying for peak-season inventory and receiving peak-season payouts.
Multi-Entity and International Tax Structuring for Scaling Sellers
What multi-entity and cross-border tax structuring involves conceptually as a seller expands internationally or grows large enough to need more than a single simple entity — and why this is a decision to make with professional advisors, not from general reading alone.