Multistate – Tax Foundation – Map 31 States Tax Internet Sellers Without Physical Presence

This map was created by the Tax Foundation prior to the Wayfair ruling. Note the “physical presence” states are no longer limited by the 1992 Quill protections as of June 21, 2018 and it is unclear what retroactive effect this event will have on the all the states approaches to non-registered retailers, online commerce retailers and traditional retailers.

Online Sales Tax

The Potential Outcomes of the Wayfair Online Sales Tax Case