You donu2019t need to create a US legal entity to sell goods via eCommerce. However, there are a range of benefits and drawbacks that come from funnelling your business through a US-based legal entity.As with any other country, you can send orders from your facility in Latin America. If you are storing inventory in the United States (through FBA or other forms of warehousing), then you need to consider the impact that this will have on sales tax.Sales taxIn June 2022. the Supreme Court ruled in favour of States being able to create and enforce their own rules regarding sales tax. In a nutshell, this means that you might need to register for sales tax, even if you donu2019t have a physical presence in the State where you are selling goods.If you would like to learn more about sales tax for eCommerce businesses, check out our free sales tax crash course.Income taxIn short, you will need to pay income tax. However, your obligations depend on whether you are considered to be a resident alien or a non-resident alien.If you donu2019t hold a green card, and havenu2019t spent more than 183 days in the United States during the past 3 years, then chances are that you will be considered to be a non-resident alien.As a non-resident alien, you need to file a W8-BEN or W8-BEN-E tax form (with Amazon). This will result in a 30% withholding tax being deducted on your behalf.Disclaimer: this information is provided for educational purposes only. Individual circumstances can vary greatly. Do not take this as legal or taxation advice. If you need an eCommerce accountant to help you with your taxation matters, MuseMinded can help.