South Dakota vs. Wayfair was only the beginning. The Supreme Court ruling has started the ball rolling for states and municipalities to tax eCommerce – specifically, out-of-state firms and online marketplaces. But there have already been disputes making their way through the courts, as detailed in the latest Next-Gen Sales Tax Tracker. The tax jurisdictions number in the thousands, and the landscape is a fragmented one.
Data:
$57M: Expected value of state revenue to be generated by Arizona’s online transaction tax in 2020.
$41.7M: Projected state revenues tied to Massachusetts’ economic nexus tax in FY 2020.
$1.8M: Amount Walmart allegedly owes Jefferson Parish, Louisiana in unpaid 2009 to 2015 sales taxes.
24: Number of states that have joined the Streamlined Sales and Use Tax Agreement.
12,000: Number of different sales and use taxes in the U.S.