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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.

In response to the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Colorado has implemented regulations that require out-of-state retailers, including online sellers, to collect and remit sales tax on sales made to Colorado consumers, even if the retailer has no physical presence in the state. This is applicable when the retailer's gross sales from transactions delivered into Colorado exceed $100,000 in the current or previous calendar year. The Colorado Department of Revenue has provided guidance and regulations for remote sellers to comply with these tax collection responsibilities. This includes registering with the state, collecting the appropriate sales tax, and filing returns. The state has also established a simplified sales tax program to assist small businesses and remote sellers with tax collection.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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