States Tout Sales Tax Surge From ‘Economic Presence’ Laws

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. Next Monday marks the third anniversary of the court ruling and there is new evidence of real revenue impacts across the states. Meanwhile, Maine and Texas have passed laws clarifying duties for remote sellers and marketplace facilitators—large online platforms such as Amazon and Etsy that broker sales by third-party sellers.

The numbers continue to ...