State of Wayfair: Massachusetts Moving Forward

Remote sellers and marketplace facilitators, Massachusetts is coming after you one way or another.

Remote sellers who made more than $500,000 worth of in-state sales in a year and 100 separate transactions already face the state’s “cookie nexus” regulation, which went into effect Oct. 1, 2017. Out-of-state online vendors who placed cookies on the computers and other devices of buyers have a physical presence in Massachusetts and must collect and remit tax, or so the state says, although that argument is being challenged by vendors in a lawsuit in Virginia as well as one in the Bay State.

Now the ...