Florida, Louisiana Pushing Legislation to Tax E-Commerce

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 rather than physical presence. Florida, one of two states that hasn’t implemented an"economic nexus” law, took steps to begin requiring remote sellers and marketplace facilitators to collect and remit taxes. And Louisiana introduced legislation permitting the creation of a centralized sales tax collection system.

Covid-19 and its economic effects might explain why Florida lawmakers are moving forward ...