Multi State – Wayfair And SST Converge To Shape Remote Sales Tax Legislation

Almost one year ago, the seminal United States Supreme Court ruling in South Dakota v. Wayfair, Inc. (June 21, 2018) shattered a long-standing physical presence rule that prevented states from imposing a sales tax collection obligation on out-of-state sellers. Now, as they strive to negotiate the new sales tax landscape, many states are turning to the Streamlined Sales and Use Tax Agreement (SST) for guidance.

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CPA Practice Advisor

Gail COle