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Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

In response to the Supreme Court's decision in South Dakota v. Wayfair, Pennsylvania has implemented laws that require remote sellers, including online businesses, to collect and remit sales tax if they exceed certain economic thresholds. Specifically, remote sellers with no physical presence in Pennsylvania must collect Pennsylvania sales tax if their sales into the state exceed $100,000 in the previous 12 months. This aligns with the state's efforts to ensure that out-of-state businesses comply with tax collection responsibilities similar to those of in-state businesses, thereby leveling the playing field between physical and online retailers. The Pennsylvania Department of Revenue provides guidance and resources for remote sellers to register, collect, and remit the appropriate sales tax.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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