Maryland Chamber of Commerce issued the following announcement on June 21.
It could be a game changer for e-commerce. Today, the United States Supreme Court ruled in South Dakota v. Wayfair that South Dakota’s law, which required out-of-state businesses to collect and remit sales tax back to the state of the original purchase, was not burdensome on interstate commerce and therefore did not violate the dormant Commerce Clause of the U.S. Constitution.
Prior to today, prevailing law, as set forth by this court back in 1992 with their decision in Quill Corp. V. North Dakota, was that in order for a state to collect sales tax on items sold online to state residents from an out-of-state-seller, that seller had to have a physical “brick-and-morter” store or employee presence in that state. Under this decision, which overturns Quill, states will be able to pass and implement laws which require businesses without a physical presence in the state to collect and remit back their state’s sales tax.
31 states tax internet sellers without physical presence
Original source can be found here.
Source: Maryland Chamber of Commerce
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