Dear Paolo,

Allow me to answer your questions one by one:

1. – To my understanding, with an LLC, the income is passed-through to the owners’ personal income, where they pay personal income taxes to the state/country they live in. We have a resource section titled ‘U.S. Taxation for Foreigners‘ which you should find very helpful.

2. – If you are purchasing your products in wholesale you will not be required to pay any sales tax. However, you would be required to have a state sales/use permit to be able to purchase tax-exempt merchandize, which you would also use to charge your customers sales tax on retail sales.

3. – If you plan on having an established physical presence in a particular state, such as an office, warehouse, shipping/receiving facility, etc., you would need to register in that state specifically. If you do not plan on having a physical presence, you can technically register in any state, such as Wyoming or Delaware. We have a research article titled ‘Choosing Where to Incorporate‘ which you should find very helpful.

4. – Yes, you may use any physical address, such as a virtual office from another state, or even a home or office address in another country as the business and mailing address.