On Thursday, the Supreme Court granted states the authority to require out-of-state retailers to collect sales tax. This closed a gap that existed between brick-and-mortar and online retailing by ruling that internet retailers can be required to collect sales taxes even in states where they have no physical presence.
A number of online retailers both big and small may be impacted. For example, Amazon, which last year started collecting sales tax in all 45 states that require it by law, may have a substantial amount of work to do to help its marketplace sellers stay compliant. We don’t know if that burden will fall primarily on Amazon or if it will be the responsibility of the sellers.
There will, undoubtedly, be complexities in complying with thousands of state and local sales tax laws and that by rendering this decision, so Thursday’s ruling may best be resolved at the federal level. And, there will likely be several challenges and rulings before this is finalized. In the meantime, stay informed of breaking news. Below are some links with more information.