Netflix, Spotify Subscriptions Subject to Tax in West Virginia (1)

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. This week West Virginia expanded its sales tax code to tax streaming services, but a court in Nevada rejected an effort by municipalities to tax video streaming companies. Meanwhile, Louisiana is delaying a voter referendum on centralized sales tax collection.

West Virginia is the latest state to levy sales and use taxes on consumer purchases of ...