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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, Oregon has not implemented a sales tax, as it is one of the few states without a general sales tax. Therefore, the ruling does not directly impact remote sellers in terms of collecting sales tax for sales to Oregon customers. However, Oregon businesses selling to customers in other states that do require sales tax collection may be affected by the ruling. These businesses may now be obligated to collect and remit sales taxes to those states where they have substantial nexus, as defined by each state's laws post-Wayfair. It's important for Oregon businesses engaging in interstate commerce to consult with an attorney or tax advisor to understand their tax collection responsibilities in other states where they conduct business.

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Taxes

Wayfair and remote sellers

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Wayfair and remote sellers

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