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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, New Hampshire, which traditionally has no state sales tax, has not implemented a law requiring out-of-state businesses to collect sales tax for sales made to New Hampshire residents. However, New Hampshire businesses selling to customers in other states may be subject to those states' sales tax collection requirements as a result of the Wayfair decision. Each state has its own thresholds for sales or transactions that trigger the obligation to collect and remit sales tax. New Hampshire businesses engaging in interstate commerce should be aware of and comply with the sales tax laws of the states where their customers reside.

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Taxes

Wayfair and remote sellers

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Wayfair and remote sellers

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