We talk with Paul Rafelson from the Online Merchants Guild about the recent U.S. Supreme Court sales tax decision in South Dakota v. Wayfair, Inc.
That decision removed the old physical presence rule and effectively changes it to a more nebulous “undue burden” requirement.
We discuss what it really means, what it may mean for your small online business, and is this really the definitive case that decided sales tax in the U.S., or just one several to come as the Supreme Court may have to reign in States that try to impose low threshold burdens.
We also talk a bit about if this was really a win for States or if the better alternative, one that was already available to them prior to this case, may be going after marketplaces like Amazon and eBay to collect sales tax.
Resources mentioned in the video are:
Online Merchants Guild
Online Merchants Guild – Opinion on South Dakota v. Wayfair Decision https://onlinemerchantsguild.org/what-wayfair-means-for-online-merchants/
What it Means: Supreme Court Decision on Sales Tax – But What Does It Mean?
International Seller Impact: Impact of U.S. Sales Tax Decision on International Sellers
NOTE: The information in this video is not legal advice. Please consult a legal or accounting professional to discuss your exact circumstances and how the decision by the Supreme Court may impact your business.