- Wayfair case introduced concept of sales tax liability for out-of-state sellers
- States define economic nexus differently
- Remote suppliers must register for state sales tax when reaching economic nexus
- States expanding taxability of digital products/services post-Wayfair ruling
- Marketplace facilitator rules introduced to ease compliance for SMEs
- US sales tax regulatory framework for remote vendors is complicated and challenging
Source: 1stopvat.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.
