Remote control – State sales tax guidelines for remote sellers

Description

Abstract: As Internet commerce increases, the number of states imposing sales and use tax on remote sellers continues to grow. The actions of many states are a response to the June 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, ruling that states may collect sales or use taxes from businesses that lack a physical presence within the state. This article notes that businesses should be aware of these changing state and local tax laws, taking a look at some of the pertinent issues — including determining nexus and the importance of monitoring and compliance.