Brian, my understanding is that after the Wayfair decision the idea of nexus is pretty much gone. States call it a "use tax" rather than a "sales tax." Their position is that one should pay a tax on all items of personal property you use in your state of residence, no matter where you purchased it. (With some exceptions, of course, such as food.)
Now I live in Maryland. If I want to drive a couple hours to Delaware, where there is no sales tax, then fine. But if I sit at my screen and buy from a Delaware vendor, then I'm supposed to pay MD tax. Many states have a "use tax" question on their income tax form. I've never seen anybody say "Yes, I do owe use tax," but really they are supposed to.
So the fact that the seller isn't even in the US is irrelevant. You are in the US, in your state, and that's what matters. Wayfair didn't change any laws. What it did do was shift enforcement from voluntary disclosure by the buyer to mandatory collection by the seller.
While I hate to bring them into yet another thread, P--- located their Vault in Oregon because the state has no sales tax.
Bill
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