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In the United States, there is a legislation that defines the where people should be taking the products

(Source) These factors, combined with heightened regulatory scrutiny and pending legislation across multiple states, likely contributed to the 358% increase in registrations for the Vapor Technology Association and the 115% increase for JUUL

Florida recognizes several types of nexus: Physical presence nexus: you have an office, warehouse, store, or employees in Florida Economic nexus: your retail sales to Florida customers exceed $100,000 in the previous calendar year Affiliate nexus: a Florida-based affiliate or related entity refers customers to you in exchange for compensation Click-through nexus: a Florida-based person or business directs traffic to your website through a link, and your gross sales from those referrals exceed $10,000 in the preceding 12 months If any of these apply, you must register and collect Florida sales tax

Of course, there are also popular products with small quantities sold at a time