A Lump of Coal for 12 States Not Collecting Marketplace Sales Taxes this Holiday Season

The last few years have brought major improvements in how states enforce their sales tax laws on purchases made over the Internet. Less than a decade ago, e-retailers almost never collected the sales taxes owed by their customers. The result was a multi-billion dollar drain on state coffers and a competitive disadvantage for local businesses. But this holiday season looks a bit different. Some sales tax will still go uncollected, but that problem will largely be confined to a dozen states where lawmakers have dragged their feet in exercising the sales tax collection authority the Supreme Court granted in its landmark 2018 decision, South Dakota v. Wayfair, Inc.


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