Interstate sale of general merchandise at wholesale level

[Naveen Mohan from New York]

I have a new client in Massachusetts. she want to start a wholesale general merchandise sale business where she will sell stuff to retailers out of state on wholesale only.

 

MA Department of Revenue requires her to get a sales tax number even though 100% of her sale is going to be wholesale.

 

My question is does she has any sales tax or corporate tax obligation to the states where she is shipping her stuff to. She will not have any physical presence in any other state.

 

Thanks for your help.

 

Naveen Mohan