Sales and Use Tax for Remote Sellers | Practical Law
A Practice Note describing the different ways states impose sales tax collection requirements on remote sellers. This Note discusses the regulation of sales tax in the US, including the Quill and Wayfair decisions, click-through nexus, sales and use tax reporting, marketplace facilitator, and economic nexus approaches. It is intended to provide commercial attorneys with foundational information and does not discuss specific issues that may require specialized tax expertise.