South Dakota v. Wayfair Supreme Court Decision – How This Could Affect You
Prior to South Dakota v. Wayfair, businesses were not required to charge, collect, and remit state and local sales tax unless they had a physical presence in that state (employees, a store, a distribution center with inventory, etc.). However, our current Internet marketplace has dramatically changed our shopping habits. Customers who purchased taxable items online but who were not charged sales tax were expected to self-assess and pay use tax on their purchases, but rarely complied.