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, or economic nexus, rather than physical presence. This week the Streamlined Sales and Use Tax Agreement discussed new tax rules for cannabis and personal protective equipment. New guidance affecting food delivery services became effective in Illinois, and Colorado has a plan to lower its sales tax rate.
Taxing cannabis, face masks and e-books wasn’t a priority ...