Law360 (April 23, 2020, 5:45 PM EDT) -- The monumental U.S. Supreme Court decision South Dakota v. Wayfair, issued on June 21, 2018, ruled that each state may impose sales and use tax collection obligations on out-of-state businesses that have economic nexus with such state. This is true regardless of whether the business has a physical presence within the state.
As a result of the decision, 43 of the 45 states that impose sales tax, and the District of Columbia, have enacted laws imposing sales tax collection responsibility on remote sellers meeting certain economic thresholds. Further, nearly 40 states have passed marketplace facilitator laws that impose a sales tax...
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