Physical Business & Import TaxAnswered

If my LLC manufactures products in the U.S., is it basically impossible to argue I am not in a U.S. trade or business?

OC
owen_ca_8952subscriber
February 3, 2025 2,260 views 1 answer
manufacturingu-s-trade-or-businesscanadadelaware-llclocal-staffinventory

I am a Canadian founder and my Delaware LLC is considering a small U.S. manufacturing setup with local staff and local production. Right now we only import finished goods, but the numbers suggest manufacturing in the U.S. could save money. Annual revenue is around $480,000.

I assume this would be a much stronger U.S. tax fact than remote selling, but I want to know whether there is still nuance or whether manufacturing is basically the clearest sign that the business is operating in the U.S.

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