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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, Wisconsin, like many other states, updated its sales tax collection requirements. The ruling allows states to 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. In Wisconsin, remote sellers that meet certain criteria, such as having annual sales exceeding a specific threshold, are required to register with the Wisconsin Department of Revenue and collect sales tax on sales to Wisconsin customers. This change aims to level the playing field between brick-and-mortar businesses and remote sellers while also increasing state tax revenue from online sales.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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