Surge in Bookings at Online Lodging Sites Driving Local Taxes

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 in a state rather than physical presence. Most of the 45 sales tax states have enacted laws requiring remote sellers and marketplace facilitators to collect and remit taxes. Florida and Missouri remain outliers, failing to impose any e-commerce tax collection requirements. This week we report on a surge in bookings by online lodging companies that could drive tax revenues ...