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<p>[QUOTE=&quot;Burton Strauss III, post: 24798782, member: 59677&quot;]The Supreme Court decision is South Dakota v. Wayfair.</p><p><br /></p><p><a href="https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf" target="_blank" class="externalLink ProxyLink" data-proxy-href="https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf" rel="nofollow">https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf</a></p><p><br /></p><p>From the Syllabus (summary), which is actually not part of the decision, but rather written by a Supreme Court clerk of vast experience...</p><p><br /></p><p><br /></p><p><br /></p><p>This implicitly approved SD&#039;s annual value of sales and/or number of transactions to require collection and remittance of sales taxes even if you don&#039;t have a presence in the state. </p><p><br /></p><p>After Wayfair, most states quickly passed some kind of business and marketplace taxation law allowing them to tax sales delivered to state residents. The easiest way is simply to pass a law requiring sellers and marketplaces to register for a sales tax permit and collect/remit taxes once they pass the threshold. Apply all the same rules as to what is / is not taxable and poof. More tax revenue.</p><p><br /></p><p>Some states put in a grace period or look-back - you only start collecting/remitting if you were required to in the previous year, or in the quarter after you pass the thresholds.</p><p><br /></p><p>The exact values of $100,000 and 200 were not adopted by all states, but I&#039;m not aware of anybody trying to challenge states that picked lower limits.</p><p><br /></p><p>Generally, the rules apply equally to sellers and marketplaces (such as fleaBay). If you sell $100k of soap, or a $100k tractor, or $100k of bullion - if it&#039;s taxable in SD, you have to collect/remit the taxes.[/QUOTE]</p><p><br /></p>

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