Gail Cole

On June 21, 2018, the Supreme Court of the United States (SCOTUS) repealed a long-standing physical presence rule that for decades has protected remote sellers from being taxed by other states.

The Supreme Court found the physical presence rule to be “unsound and incorrect,” in South Dakota v. Wayfair, Inc. It also determined “economic and virtual” contacts between a business and a state to be sufficient grounds for nexus — the connection between a state and a business that triggers a tax[...]

The fundamentals of eCommerce are simple - purchase or create a product and sell it online. It’s the nagging administrative hassles that aren’t quite so easy to handle. And of those, the administrative detail that gives online sellers the most trouble is sales tax.

This article will provide online sellers with an overview of everything you need to know about sales tax nexus, how to calculate sales tax in different states, and more.

Let’s dig in.