
A Change In Tax Law For Out-Of-State Online Sellers
By Nicole Cook This article is not a substitute for legal advice. See here for the site’s reposting policy. Last June, in a historic decision, the U.S. Supreme Court ruled that a state can compel “remote sellers,” (out-of-state internet, mail-order, phone-order, etc. sellers) to collect and remit sales tax to the state. Since then, nearly every state with a sales or use tax has instituted an “economic presence” or “economic nexus” tax requiring remote sellers to collect and