Online Sales Tax Rule Dead, But Afterlife Murky


Stephen Kranz said that following the Supreme Court of the United States’ ruling in Wayfair, the Streamlined Sales and Use Tax Agreement is more important than ever. “States should immediately look to joining that effort if they have not already done so,” he said. “It, and South Dakota’s small business protection and prohibition on retroactivity, seem to be the roadmap for states that want collection authority.”