Circuit boards for DIYers at $60 should do well. They are selling plenty of Arduino and Raspberry Pi over at the Maker Shed. For a clear and authoritative discussion of nexus for various state taxes, try the following article from the Journal of Accountancy, which was written by a fellow CPA and friend:   Pay special attention to sales tax, franchise tax and gross receipts tax. Start with a diagnostic check-up and then if and when you need it, a nexus study.       This post was edited to remove a link. Please review our Community Best Practices for more information about how best to participate in our online discussions. Thank you.

Thanks a lot, your input was helpful.

Hi Andy,

The online sales tax article that Jgabriel mentions and any other article
that mentions physical presence only in the terms of real property could be
misleading.

If you are making sales from inside a state then you are the one creating
physical presence. So the state would assert you have nexus in the state you
are located.In other words MA would want you to collect sales tax on any of
the circuit boards shipped to MA addresses.

In addition if your business grows and you decide to use Amazon Fulfillment
Centers then Amazon would create nexus for you wherever they send your
inventory.

If you decide to sell additional products and use a drop shipper than the
drop shipper could create nexus for you.

The most important thing to consider when thinking about nexus is that it's
not just about real property(storefronts,offices,warehouses) but the
activities of you, your employees or even third parties representing you.

When it comes to sales tax, many of our clients when starting new ventures or
when entering new markets, sometimes wait to see what their sales will look
like prior to getting registered. Others have full confidence they will be
successful and will register right away.

If you have any questions about other questions about sales tax go ahead and
post them and I will answer if I can.

If in my place you need to set up a company, and subject to tax.I think it is
also good for your business.when there is a brand you can easily promote
their products.

You may want to read through information on the IRS website about the
difference between a business and a hobby business. If you plan to sell only
an occasional circuit board, you may qualify as a hobby business. As such,
you would not need to register a business name and entity type, though you
may still need to collect and pay sales tax. If you plan to regularly sell
the boards, then you need to form a business and comply with local, state and
federal laws. If you don't and the IRS or your state tax department find you,
you could be audited.

Hi Andy, this page on starting an online business can help you get started and answer your preliminary questions. This page can help shed some light on online sales tax as well. Good luck!