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. This week saw the rise and fall of marketplace facilitator proposals in Kansas, the opening of a remote seller amnesty program in Pennsylvania, an Urban Institute report that state tax collections are still catching up with the shift to e-commerce, and answers to questions about who collects local taxes in Illinois.
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