Sales Tax Rate Changes Multiply as States, Cities Chase Revenue

July 16, 2021, 6:42 PM

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 a new report speaks to the growing complexity of the state and local sales and use tax structure; a survey by the Urban-Brookings Tax Policy Center asks why state revenue departments don’t track remote-sale revenues separately from other sales; Pennsylvania extends its amnesty program for inventory nexus sellers; and Colorado gears up to ...

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