All sales tax systems have a minimum amount of sales you must make before you have to start collecting sales tax.”””
As a life long bookkeeper who has prepared a great number of Sales tax returns, we collected & paid sales taxes on each & every transaction. Small & large alike.
I have never heard of your reference to ‘not collecting sales tax until you have sold a certain amount’.
I’m not sure of the threshold, but in GA a “business” must have something like $300 a year in sales before they have to start colleting sales taxes (don’t know the exact number off the top of my head).
I doubt any of the people you were keeping books for were that small. The subject was will kids that have a lemonade stand have to report sales taxes. The answer is no they won’t.