How Marketplace Facilitator Taxation Is Evolving

Law360 (April 23, 2020, 5:45 PM EDT) -- The monumental U.S. Supreme Court decision South Dakota v. Wayfair,[1] 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.[2] Further, nearly 40 states have passed marketplace facilitator laws that impose a sales tax...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!