CPA that has consulted to over 1,000 emerging growth, mostly tech startups throughout the US and internationally in the last 25 years. Practice focuses on Corporate taxes and "best practices" CFO/back office. My clients are mostly investor backed, founded by very bright, young professionals that have the potential for very high growth. My approach is that my clients will be purchased by a Google for several hundred million dollars in the next few years and we want to plan now for that transaction, to ensure it goes smoothly. So, in order for that to happen, all taxes, finances, compliance and accounting needs to be done engaging "best practices". Due to our deep experience, we know how to do this and be remarkably affordable.
There are a lot of moving parts to this question.
First, you need to determine in which states you have "nexus" and then determine do those states require you to charge sales tax, as each state has different rules.
As an example, MA requires salesforce.com to charge sales tax to MA customers but does not require newyorktimes.com to charge sales tax. The difference is that users can manipulate data on salesforce.com vs. neworktimes.com is read only. This example can only be applied to MA, Arizona, Illinois, New York, Texas, Pennsylvania and Washington State (as of now).
There are also "click-through" and "affiliate" nexus rules that need to be considered.
Be careful, as state and local taxation has become a very hot due diligence issue in M&A transactions. So, if you plan to sell your business in the next few years, you want to get this right. Also, the Officers and Directors are personally responsible for uncollected Sales tax.
You are best to get an expert to review your sales tax compliance, as it is a very specialized area and changing constantly. I am not an expert, but know of some firms that offer this service at a very reasonable rate.
Feel free to call me.
Accountalent Management Corp.
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A single-member LLC does not need to file a separate tax return. The income and expenses of the LLC are reported on Schedule C, which is attached to your personal income tax Form 1040.
Also, if you are a nonresident alien, you are taxed only on your US sourced income and it appears that you do not have any US sourced income, so I would not file a US tax return.
You do need to file an Annual Report, though, with the DE Secretary of State