On June 21, 2018, the Supreme Court ruled that states have the authority to require out of state businesses to collect sales tax on sales made to residents of that particular state.
For example, the State of South Dakota requires Florida businesses that sell $100,000 worth of transactions in a year or 200 separate transactions to collect sales tax on sales made to residents of South Dakota. This applies even if the Florida business has nothing to do with South Dakota, except for making a sale to a resident there.
Takeaway: Moving forward if you sell online you should register to collect sales tax in all states that have such requirements.
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