More than a dozen states have sales tax holidays in August 2018, providing a temporary sales tax exemption for a wide variety of items: summer sandals and winter coats, pencils and computers, even ammunition and guns.
For consumers, this means there’s a compelling reason to pause summer activities and shop. For retailers, it means sales tax compliance is about to get a lot more complicated.

It’s a new world for online sellers now that the U.S. Supreme Court repealed the long-standing rule that a state can only tax businesses with a physical presence in the state. Although states have tried to increase sales tax collections from out-of-state sellers for years, remote businesses have largely been protected from state taxing authorities by the physical presence rule.

 Now that the Supreme Court has ruled in favor of the state in South Dakota v. Wayfair, Inc., many businesses are wondering how the decision will impact their sales and use tax obligations in other states.