Online sales are set for change after the United States Supreme Court ruled that states can require internet business to collect sales tax. The June 21, 2018 decision in South Dakota v. Wayfair, Inc. overruled prior cases which required a business to have a physical presence in a state before that state could impose sales tax obligations.
The Supreme Court did not construct a framework as to how states should adopt or enforce laws to collect and remit sales taxes. The states themselves will have to determine the best way to do this. Many large online retailers, such as Amazon, already collect sales tax. This ruling is most likely to affect small business and the general public.
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