Last year in Wayfair v. South Dakota , the U.S. Supreme Court allowed that states could collect sales tax on internet sales even when the vendor has no physical presence in the state. Before, sales tax could be collected from out-of-state vendors only if they had a “brick and mortar” store or warehouse in the state.
Texas needs to take advantage of the new rule. The tax, if collected, could help satisfy any of our state’s urgent financial needs.
The rule is an administrative one, not passed by the Legislature. The Texas comptroller’s office recently announced that they will not enforce the collection of sales tax against a remote vendor selling less than $500,000 a year in Texas.
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by Calvin h. johnson
april 2 ,2019