Sales taxes are an important revenue source for states that maintain them. All states except Alaska, Delaware, Montana, New Hampshire, and Oregon have statewide sales taxes. While the state has no such tax, Alaska localities are permitted to implement and collect sales taxes.
Prior to the Supreme Court’s 2018 decision in South Dakota v. Wayfair, only sellers with a physical presence in a state could be required to collect and remit state sales taxes. (States sometimes got creative through ideas like “click-through nexus” or “cookie nexus” in an effort to circumvent the restriction.) The Wayfair court, however, recognized the changing nature of the economy and the rise of e-commerce and overturned decades of precedent, allowing states to begin taxing non-resident businesses selling into the state.
Source Tax Foundation
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