Select your state

Taxes

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, Minnesota, like many other states, updated its sales tax collection requirements for remote sellers. The Minnesota Department of Revenue now requires out-of-state businesses that sell goods or services into Minnesota to collect and remit Minnesota sales tax if their sales into the state exceed certain thresholds. These thresholds are either 100 or more retail sales shipped to Minnesota or 10 or more retail sales shipped to Minnesota that total more than $100,000 in a 12-month period. This applies to online retailers, mail-order companies, and other businesses that conduct sales remotely. The aim is to level the playing field between in-state and out-of-state businesses and to ensure that sales tax is collected and remitted in a manner consistent with the Court's decision.

Legal Articles

State Statutes

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

For about 82¢ a day you can have a LegalFix Legal Plan that includes initial consultations with an attorney at no additional charge—and additional legal services at reduced rates—all from top law firms in your state. Don't wait—be prepared for life's inevitable legal challenges, starting today.

And ask your employer, credit union, or membership group to offer LegalFix for even better pricing.

Taxes

Wayfair and remote sellers

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

Articles

Minnesota State Code

Minnesota State Code

Taxes

Wayfair and remote sellers

Articles