Home rule states recognize that if each home rule jurisdiction enacted its own form of Wayfair legislation it would be a nightmare for remote sellers. Therefore, each home rule state has taken steps towards simplification for remote sellers, and in some cases, in-state sellers, post-Wayfair. Let’s take a look at three of the primary home rule states that also have a state-wide sales tax—Alabama, Colorado, and Louisiana—to understand steps taken what remote out-of-state sellers can expect.
Source: salestaxinstitute.com
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