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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 Supreme Court's decision in South Dakota v. Wayfair, Connecticut updated its tax laws to require out-of-state sellers, including online retailers, to collect and remit Connecticut sales tax. As of December 1, 2018, remote sellers with at least 200 transactions or $100,000 in gross receipts from sales in Connecticut in the preceding 12 months are required to register with the Connecticut Department of Revenue Services and collect sales tax. This applies even if the seller has no physical presence in the state. The aim is to level the playing field between online and brick-and-mortar businesses and to ensure that sales tax revenue is collected for the state's benefit.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers