The Supreme Court of the United States’ decision in Wayfair, in June 2018, changed the landscape for sales and use taxes nexus for on-line retailers and remote sellers. Due to budgetary deficits the ...

In determining whether the commerce clause of the U.S. Constitution prohibits a state’s taxation of a remote seller, the U.S. Supreme Court for decades has upheld a ...

The Sunshine State seems to be on the verge of requiring more online merchants to collect sales and use taxes from customers. Processing Content The U.S. Supreme Court significantly expanded the ...

In June 2018, in a 5-4 decision, the U.S. Supreme Court ruled in favor of South Dakota in South Dakota v. Wayfair, Inc. and its decision to allow states to enforce tax collection and remittance ...

SIOUX FALLS, S.D. (KELO) — It’s Cyber Monday and states like South Dakota are collecting sales taxes that were once out of reach. The state had a remote sales tax on certain items in 2016. After a ...

Please note: This item is from our archives and was published in 2022. It is provided for historical reference. The content may be out of date and links may no longer function. Sales tax compliance is ...