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. Most of the 45 sales tax states have enacted laws requiring remote sellers and marketplace facilitators to collect and remit taxes. This week Kansas, Alabama and Colorado took steps to orient taxpayers toward their e-commerce duties, and Michigan proposed a special tax benefit for businesses living under the new Wayfair regime.
