The Wayfair Decision
Economic Nexus and the Impact on Marketplace Collection for Sales Tax
In June of 2018, the United States Supreme Court issued the landmark Wayfair decision which will forever impact sales across state borders. Fast forward fourteen months, and over 20 states are now also opting to impose sales tax collection obligations on online “marketplace facilitators.” However, if the facilitated sale is subject to sales tax, which party should be required to collect tax from the buyer? The online remote seller utilizing a facilitator’s marketplace, or the marketplace facilitator itself?