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<p>[QUOTE="Burton Strauss III, post: 4032139, member: 59677"]Sigh... you've <b>totally </b>missed the whole point of South Dakota vs. Wayfair. The US Supreme Court held that selling into a state is sufficient for the sale being subject to the state sales tax laws. </p><p><br /></p><ul> <li>As a seller, you must collect and remit the tax for your taxable sales.</li> <li>If you sell through a marketplace (e.g. fleaBay) the marketplace must collect and remit the tax for taxable sales.</li> </ul><p>SD vs. Wayfair established that SD's threshold of 100 sales or $250,000 was permissible. Other states have lower thresholds. No state that I'm aware of does away with the thresholds.</p><p><br /></p><p>Somebody is going to say that "I never visit SD so they don't have jurisdiction over me"... there's that little clause in the constitution (Article IV) requiring:</p><p><br /></p><p><br /></p><p><br /></p><p>So SD can obtain a judgment against you (esp. if you don't appear) and hire your local sheriff (or however it's done where you DO live) to seize your personal property to satisfy the judgment. They can serve your bank (which probably does have a presence in your home state) to seize your bank account. Etc.[/QUOTE]</p><p><br /></p>
[QUOTE="Burton Strauss III, post: 4032139, member: 59677"]Sigh... you've [B]totally [/B]missed the whole point of South Dakota vs. Wayfair. The US Supreme Court held that selling into a state is sufficient for the sale being subject to the state sales tax laws. [LIST] [*]As a seller, you must collect and remit the tax for your taxable sales. [*]If you sell through a marketplace (e.g. fleaBay) the marketplace must collect and remit the tax for taxable sales. [/LIST] SD vs. Wayfair established that SD's threshold of 100 sales or $250,000 was permissible. Other states have lower thresholds. No state that I'm aware of does away with the thresholds. Somebody is going to say that "I never visit SD so they don't have jurisdiction over me"... there's that little clause in the constitution (Article IV) requiring: So SD can obtain a judgment against you (esp. if you don't appear) and hire your local sheriff (or however it's done where you DO live) to seize your personal property to satisfy the judgment. They can serve your bank (which probably does have a presence in your home state) to seize your bank account. Etc.[/QUOTE]
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