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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.

Following the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Washington 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 in Washington. The state's Department of Revenue provides guidance on these requirements, and businesses that meet the criteria must register with the state and collect sales tax on sales to Washington customers. This ensures that sales tax is applied fairly whether a sale is made online or in a physical store, leveling the playing field between remote sellers and local businesses that have always had to collect sales tax.

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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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Taxes

Wayfair and remote sellers

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