The last few years have brought major improvements in how states enforce their sales tax laws on purchases made over the Internet. Less than a decade ago, e-retailers almost never collected the sales taxes owed by their customers. The result was a multi-billion dollar drain on state coffers and a competitive disadvantage for local businesses. But this holiday season looks a bit different. Some sales tax will still go uncollected, but that problem will largely be confined to a dozen states where lawmakers have dragged their feet in exercising the sales tax collection authority the Supreme Court granted in its landmark 2018 decision, South Dakota v. Wayfair, Inc.
Source: itep.org