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. With most legislatures adjourned, the states are focusing on guidance and tax collection rules. This week Georgia and Kentucky ran into trouble with the Streamlined Sales and Use Tax Agreement, Illinois posted ...
