- Some states have “home rule” jurisdictions that allow them to pass their own additional tax laws
- Home rule jurisdictions can create confusion for businesses without physical presence in those areas
- Colorado is one of the tougher states for managing sales tax, with home rule municipalities setting their own tax administration and bases
- Lakewood, Colorado recently claimed that Wayfair LLC owed tax, interest, and penalties on sales to customers in the city
- There is substantial uncertainty regarding the legality of remote sales taxation for states and localities
Source: taxconnex.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.