For sales tax purposes, the state that has the right to tax the sale is the state where delivery occurs. The seller should collect the tax for the state where the property is delivered to the customer. If the customer picks up the item at the seller’s location, tax should be collected...
Minnesota law has adjusted for theWayfairdecision, requiring remote sellers to collect state sales and use tax on their sales into Minnesota. Remote sellers, or businesses that are not sure if they qualify as a remote seller, should stay current on how this could impact their operations. ...
Wayfair, a state is asking the U.S. Supreme Court to rule that states and local governments may require retailers with no in-state physical presence to collect sales tax But the question is whether states without SLLC legislation and bankruptcy courts will recognize the liability shield of each...