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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 decision by the U.S. Supreme Court on June 21, 2018, Arkansas, like many other states, updated its tax regulations to require out-of-state sellers, including online retailers, to collect and remit sales tax. Specifically, Arkansas Act 822 of 2019, which became effective on July 1, 2019, requires remote sellers and marketplace facilitators that exceed $100,000 in sales or at least 200 transactions in Arkansas to collect and remit sales and use taxes. This law applies even if the seller has no physical presence in Arkansas, reflecting the Court's decision that physical presence is not necessary for states to mandate sales tax collection. Remote sellers must register with the Arkansas Department of Finance and Administration and begin collecting taxes on sales to Arkansas customers.

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Taxes

Wayfair and remote sellers

As a LegalFix Member You Will Be an Important Client of Local Law Firms

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Arkansas State Code

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Taxes

Wayfair and remote sellers

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