Where to Start with State Sales Tax Reporting

With the U.S. Supreme Court ruling on the South Dakota v. Wayfair case, states now have the ability to collect income tax from remote sellers, who are companies that do not have a physical presence in that state. However, states must have legislation in place to proceed with collecting taxes from remote sellers.

Currently 19 states have enacted this type of legislation. “Businesses should be getting registered in these states and begin to collect sales tax as soon as possible,” said Chris Gallo, Sales and Use Tax Manager, “This is the tip of the iceberg, I anticipate the other 31 states will also enact similar legislation in the coming months.”

The Sales Tax Institute constructed a chart showing the states that currently have remote seller legislation and is updating the chart as nexus legislation information becomes available.

Remote Seller Nexus Chart

Not sure how to register or have other questions about Sales Tax Nexus? Our Sales and Use Tax team can help! Start here.


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