Bloomberg Tax
December 31, 2018, 1:02 PM UTC

2019 Outlook: States Still Responding to ‘Wayfair’

Tripp Baltz
Tripp Baltz
Staff Correspondent

The U.S. Supreme Court’s physical presence standard is dead, and 30 states plus the District of Columbia have passed laws or approved rules requiring remote sellers to collect sales and use tax. But there’s still a lot left to figure out in the post-Wayfair world.

States’ efforts to recoup billions of dollars in uncollected sales tax revenue will continue in 2019, with legislation and regulations coming in several categories: economic nexus—or doing a sufficient amount of business in the state to be taxed—sales and use tax system simplification, and how to handle online marketplaces that facilitate transactions by third-party ...

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