Be Clear About Louisiana Sales Tax Board, Proponents Urge

The Week in Wayfair: The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair , which permitted states to impose tax collection duties on remote retailers based on economic activity in a state rather than physical presence. Since the ruling, 43 of the 45 sales tax states have enacted economic nexus laws requiring remote sellers to collect and remit taxes, and all but three of them have passed laws requiring compliance by online marketplaces like Amazon, Etsy, and eBay that facilitate sales by third-party vendors on their platforms. This ...