Texas is among the jurisdictions where sales tax collections are required for out-of-state purchases in the wake of the South Dakota v. Wayfair Supreme Court decision last year, according to an analysis by the National Conference of State Legislatures (NCSL).
Such sales tax remittance protocols are required in Washington, D.C., and 42 states, including Texas.
The Wayfair decision struck down a previous requirement that retailers had to have a physical presence in a state in order for sales of their products to be taxed. Under Wayfair, businesses are subject to taxation for remote sales if they exceed a threshold of economic activity in the state.
Some states have modeled their sales tax laws after South Dakota’s in the wake of last year’s court ruling, while others have made changes based on executive authority given to a state’s department of revenue, the NCSL reports.
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Remote Sales Tax Collection by State
| State | Tax Collection Status |
| Alabama | Collection required |
| Alaska | No sales tax |
| Arizona | Collection required |
| Arkansas | Collection required |
| California | Collection required |
| Colorado | Collection required |
| Connecticut | Collection required |
| Delaware | No sales tax |
| District of Columbia | Collection required |
| Florida | Collection not required |
| Georgia | Collection required |
| Hawaii | Collection required |
| Idaho | Collection required |
| Illinois | Collection required |
| Indiana | Collection required |
| Iowa | Collection required |
| Kansas | Collection required |
| Kentucky | Collection required |
| Louisiana | Collection not required |
| Maine | Collection required |
| Maryland | Collection required |
| Massachusetts | Collection required |
| Michigan | Collection required |
| Minnesota | Collection required |
| Mississippi | Collection required |
| Missouri | Collection not required |
| Montana | No sales tax |
| Nebraska | Collection required |
| Nevada | Collection required |
| New Hampshire | No sales tax |
| New Jersey | Collection required |
| New Mexico | Collection required |
| New York | Collection required |
| North Carolina | Collection required |
| North Dakota | Collection required |
| Ohio | Collection required |
| Oklahoma | Collection not required |
| Oregon | No sales tax |
| Pennsylvania | Collection required |
| Rhode Island | Collection required |
| South Carolina | Collection required |
| South Dakota | Collection required |
| Tennessee | Collection required |
| Texas | Collection required |
| Utah | Collection required |
| Vermont | Collection required |
| Virginia | Collection required |
| Washington | Collection required |
| West Virginia | Collection required |
| Wisconsin | Collection required |
| Wyoming | Collection required |
Source: National Conference of State Legislatures
This article was first published by The Center Square.
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