State of Wayfair: Group Likely to Approve Tax-Notification Rule

Retailers collecting state taxes through the Streamlined Sales and Use Tax Agreement may receive a friendly tap on the shoulder from state revenue agencies about the potential for other tax obligations under a rule seen likely to win support from member states Dec. 20.

The proposed rule (Rule 401.2) clarifies that states may contact sellers registering through the SSUTA “to make them aware of other possible taxes that may be owed in their state.” The rule stipulates that states shouldn’t “automatically presume the seller owes the other taxes, but instead work with the seller to make that determination.” ...