Sales tax collections for online purchases required in 43 jurisdictions, not including Florida

From The Center Square
November 10, 2019

Florida is not among the jurisdictions where sales tax collections are required for out-of-state purchases in the wake of the South Dakota v. Wayfair Supreme Court decision last year, according to an analysis by the National Conference of State Legislatures (NCSL).

Such sales tax remittance protocols are required in Washington, D.C., and 42 states, but not including Florida.

The Wayfair decision struck down a previous requirement that retailers had to have a physical presence in a state in order for sales of their products to be taxed. Under Wayfair, businesses are subject to taxation for remote sales if they exceed a threshold of economic activity in the state.

Some states have modeled their sales tax laws after South Dakota’s in the wake of last year’s court ruling, while others have made changes based on executive authority given to a state’s department of revenue, the NCSL reports.


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