REMOTE SELLERS – WAYFAIR DECISION
On June 21, 2018, the United State Supreme Court ruled in South Dakota v. Wayfair that sellers can be required to collect sales taxes in states where the sellers do not have physical presence, overruling the 1992 case of Quill v. North Dakota. Nebraska law now requires remote sellers to collect Nebraska sales and use tax on their sales into the state. Remote sellers must register and begin collecting tax in Nebraska starting January 1, 2019.
To minimize the burden on interstate commerce consistent with the Wayfair opinion, the Department intends to administer the collection responsibility consistently with the thresholds looked upon favorably by the U.S. Supreme Court in the Wayfair decision. Remote sellers are only required to register and collect Nebraska tax if they have more than $100,000 of sales into Nebraska or 200 or more separate transactions for delivery into the state annually. However, these sellers may still volunteer to register and collect the tax in this state as a benefit to their Nebraska customers.
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