Update on Online Tax Laws by State

August 23, 2018 by OSYB Staff

“On June 21, 2018, the United States Supreme Court issued the much-anticipated decision in the case of South Dakota v. Wayfair, in favor of South Dakota. In this case, the Court ruled in favor of a South Dakota law that requires any out-of-state seller that delivers more than $100,000 of goods or services or has 200 or more transactions in South Dakota, on an annual basis, to collect sales tax from purchasers located in the state. This ruling overturned the long-standing physical presence rule set out in Quill Corp. v. North Dakota and set the foundation for all other states to enact similar laws if they don’t already have them.”

Intuit QuickBooks shares a state by state log that shares the economic lexus laws, court cases or pending legislation which have come about as a result of the Wayfair case.   This information was updated as of July 11, 2018.

For details:  Supreme Court Tax Decision – Online Tax Laws By State

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