As a direct result of the Supreme Court’s ruling in the case South Dakota v. Wayfair Inc., states can now charge sales tax on purchases made from out-of-state sellers, even if the seller does not have a physical presence in the taxing state.
Many states are following South Dakota’s model of defining sales thresholds for determining a sales tax collection obligation. This varies by state. In South Dakota, for example, you are obligated to collect sales tax if you either (A) make total sales of $100,000 or (B) make 200 sales transactions in the current or previous calendar year.
The Sales by State report has been added to help you identify states where you have a sales tax collection obligation.