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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.

Following the Supreme Court decision in South Dakota v. Wayfair, Texas, like many other states, updated its sales tax regulations to require remote sellers to collect and remit sales tax. As of October 1, 2019, remote sellers who exceed $500,000 in total Texas revenue from sales of tangible personal property and services in the preceding twelve calendar months are required to obtain a Texas sales and use tax permit and collect and remit sales and use taxes. This applies to sales made into Texas from outside the state, including online sales. The Texas Comptroller's office provides guidance and resources for remote sellers to comply with these tax obligations.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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