Florida and Missouri Moving Fast to Tax E-Commerce Sales

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, but this week saw action in the two outlier states, Florida and Missouri. Meanwhile, Maryland and South Dakota released guidance describing new features of their e-commerce tax codes.

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