American Samoa Sales Tax 2026 — Rates, Nexus & Filing
American Samoa is an unincorporated US territory in the South Pacific with its own independent tax system. Unlike US states, American Samoa has not adopted Wayfair-style economic nexus rules for remote sellers. The territory imposes excise taxes on goods and a business license tax, rather than a standard retail sales tax.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| Rate | 4% Excise Tax on imports and certain local sales |
| Economic Nexus Rules | No Wayfair-style remote seller nexus |
| Digital Goods / SaaS | Not specifically addressed |
| Filing | Applicable to locally registered businesses |
| SST Member | No |
| Tax Authority | American Samoa Government — Department of Treasury |
American Samoa’s Tax System
Section titled “American Samoa’s Tax System”American Samoa is an unincorporated US territory and has significant autonomy over its tax and regulatory environment. It is not subject to the same federal nexus framework that governs US states.
Key characteristics of American Samoa’s tax system:
- Excise Tax: A 4% excise tax applies to goods imported into American Samoa and to certain locally sold goods
- Business License Tax: Businesses operating in American Samoa pay a license tax based on gross revenue
- No Wayfair nexus: American Samoa has not enacted legislation requiring remote sellers based in the continental US or other territories to collect and remit taxes on sales to American Samoa residents
Remote Sellers — No Formal Nexus Framework
Section titled “Remote Sellers — No Formal Nexus Framework”Unlike US states (which all have economic nexus laws following Wayfair), American Samoa has not adopted an economic nexus framework for remote sellers. This means:
- A mainland US seller shipping goods to American Samoa customers does not have a formal obligation to collect and remit American Samoa excise taxes unless they have physical presence in the territory
- There is no $100,000 threshold to monitor for American Samoa
In practice, goods imported into American Samoa are subject to the excise tax when they enter the territory — this is typically collected at customs, not at the point of sale by the remote seller.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”American Samoa’s tax framework does not specifically address SaaS or digital goods delivered remotely. Given the absence of a remote seller nexus framework, SaaS and digital products sold to American Samoa residents by mainland businesses generally face no specific American Samoa tax collection obligation.
Doing Business In American Samoa
Section titled “Doing Business In American Samoa”If your business has physical presence in American Samoa — an office, employees, warehouse, or retail location — you must comply with local business licensing and tax requirements:
- Register with the American Samoa Government Department of Treasury
- Obtain a Business License
- Collect and remit applicable taxes on local sales
- File periodic business license tax returns
Practical Implications for Remote Sellers
Section titled “Practical Implications for Remote Sellers”For most e-commerce sellers tracking US compliance:
- American Samoa does not require sales tax registration for remote sellers without physical presence
- Shipments to American Samoa are international exports from a customs perspective (American Samoa has its own customs border)
- The territory’s excise tax on imports is handled at the customs level, not collected by remote sellers at checkout
American Samoa’s small population (approximately 55,000) means it represents a negligible portion of most e-commerce sellers’ revenue.