View Single Post
  #52  
Old 01-17-2019, 08:25 AM
BobC BobC is offline
Member
 
Join Date: Apr 2009
Location: Parma, Ohio
Posts: 286
Default

Quote:
Originally Posted by thecatspajamas View Post
Without knowing for sure, I would hypothesize that eBay is now adding sales tax for specific states when out-of-state purchases are being shipped to that state (i.e. Use Tax), but is still leaving it up to sellers who reside in those states to collect and remit Sales Tax to their state as before. This would make it appear hit-and-miss for application of sales tax for in-state buyers. Did the Wayfair court ruling that all of this was based on even speak to application of in-state sales tax for internet purchases?

I haven't tested this theory. Just throwing it out there for consideration.
The Supreme Court case wouldn't directly go into that as they were looking primarily at the issue of what gives state #1 the right to make someone in another state, state #2, have to collect and remit sales tax on sales to customers in state #1. The U.S. Supreme Court gets involved in multi-state issues or those that specifically deal with federal law. A specific state sales tax rule about in-state sellers and how they charge and collect such sales tax from in-state buyers wouldn't necessarily have any federal implications that would require or even permit U.S. Supreme Court involvement. That South Dakota vs. Wayfair case was all about what causes a seller that does not otherwise have any physical presence in a particular state to now have enough presence so they are required to comply with that state's rules as far as charging and remitting sales tax on sales to customers in that state is concerned.
Reply With Quote