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Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the South Dakota v. Wayfair, Inc. decision by the U.S. Supreme Court on June 21, 2018, states, including Alaska, gained the authority to require out-of-state sellers to collect and remit sales tax on sales made to customers in their state, even if the seller has no physical presence there. Alaska is unique in that it does not have a statewide sales tax; however, local jurisdictions within Alaska may impose their own sales taxes. As a result, the Wayfair decision allows these local Alaskan jurisdictions to require remote sellers to collect and remit sales taxes on sales made to customers within their localities. Remote sellers that meet certain criteria, such as a threshold of sales or transactions into the state, may be required to register, collect, and remit local sales taxes in Alaska.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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