INFOGRAPHIC
The Wayfair
2018 2019
June December July
The Supreme Court of the United States issues a ruling on South Dakota v . Wayfair . The case establishes that states may impose sales tax collection responsibilities on out-of-state sellers , even if the seller does not have a physical presence in the taxing state , by using a simple bright line revenue or transaction threshold test ($ 100,000 gross sales OR 200 transactions ).
By the end of 2018 , many states add economic nexus standards to their regulations .
Despite the Supreme Court giving the states an easy bright line test , as states implemented their own Wayfair-based laws , they all use different combinations of the two Wayfair thresholds . By July 2019 , 23 states enact legislation to take effect before the end of next year . Additionally , states add marketplace facilitator rules , which was meant to shift the burden to large marketplaces , but also created complexities for remotes sellers who sell through the platform and their own channels .
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