Sales tax collections for online purchases required in 43 jurisdictions, including Texas

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.

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.

Interested in more news from Texas? We've got you covered! See More Texas News
Previous Article
Next Article

Join the conversation!

We have no tolerance for comments containing violence, racism, vulgarity, profanity, all caps, or discourteous behavior. Thank you for partnering with us to maintain a courteous and useful public environment where we can engage in reasonable discourse.