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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 Massachusetts, following the Supreme Court's decision in South Dakota v. Wayfair, the state can require out-of-state sellers, including online retailers, to collect and remit sales tax even if they do not have a physical presence in the state. This applies to businesses that meet certain criteria, such as a specific amount of sales or transactions within Massachusetts. The Massachusetts Department of Revenue provides guidance on the application of sales tax for remote sellers, detailing the thresholds that trigger the tax collection responsibilities. These thresholds are designed to ensure that smaller businesses are not unduly burdened while still requiring larger remote sellers to comply with the state's tax laws.

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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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Massachusetts State Code

Taxes

Wayfair and remote sellers

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