New sales tax rules in R.I., Mass.

Tarra Curran

04/19/2019

In the Wayfair v. South Dakota decision in 2018, the U.S. Supreme Court opened the door for states to collect sales taxes on remote retailers with substantial in-state activity. Prior to the decision, states followed the physical-presence standard to determine whether a taxpayer would be subject to state and local taxes. More than 30 states…