Last week, a Supreme Court ruling broadened the reach of states to impose sales and use tax obligations on remote sellers (including online and catalogue retailers) by basically putting an end to the physical presence test for establishing nexus for sales and use tax purposes. Depending on how fast states move, out-of-state vendors may be required to collect sales tax in a matter of weeks or months. States should also begin issuing guidance soon regarding implementation. Click here for an article from The Wall Street Journal with more information. Please don’t hesitate to contact your SLD advisor with any questions.