Wayfair At 2: Sales Tax Landscape Fundamentally Altered

Law360 (June 19, 2020, 4:39 PM EDT) -- Two years after the U.S. Supreme Court's landmark Wayfair decision, the proliferation of marketplace facilitator laws has allowed states to collect sales and use taxes from small out-of-state sellers that have traditionally escaped collection.

The Supreme Court's Wayfair decision — handed down on June 21, 2018 — led to a nationwide flood of state laws extending sales and use tax collection to the online marketplace. (AP) Nearly every state with a sales tax now has a law requiring marketplaces such as Amazon and eBay to collect and remit taxes on behalf of the vendors selling on their platforms. Only a handful of...

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