1、 https:/crsreports.congress.gov May 14, 2021State Sales and Use Tax Nexus After South Dakota v. WayfairIn its 2018 decision in South Dakota v. Wayfair, Inc., the Supreme Court upheld a South Dakota law requiring out-of-state sellers, or “remote sellers,” to collect and remit sales taxes on goods and
2、 services delivered into South Dakota. For decades prior to Wayfair, the Court had construed the Commerce Clauses substantial nexus requirement only to permit state sales and use tax collection duties on sellers with a physical presence in the taxing state. As a result, states could not impose sales
3、 and use tax collection duties on remote sellers that competed with in-state sellers. In Wayfair, the Court overturned its physical presence rule on the ground that the rule produced market distortions and treated “economically identical actors differently for arbitrary reasons.” Nearly every state
4、has now enacted laws modeled after the South Dakota act upheld in Wayfair in order to facilitate sales and use tax collection, stop the erosion of the sales tax base, prevent revenue losses, and increase funding for state and local services. However, it remains possible that courts might rule that l
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