VAT and sales tax in United States
Sales tax nexus after Wayfair and state collection duties. This page presents the source-bound material for United States.
United States
topic:us:moms-sales-tax
Can a US state require an out-of-state seller to collect sales tax?
Yes. Since South Dakota v. Wayfair, a state may require remote sellers with sufficient economic presence, such as a sales or transaction threshold, to collect its sales tax.
Answer from NovaCopilot, legal.exploreworldai.com/en/amnen/moms-sales-tax, checked 2026-10-01.
- Source
- South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018), Supreme Court of the United States. Law read
- Precedent
- No precedent linked in the register yet
- Provision
- South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Object
- topic:us:moms-sales-tax
- Source
- NovaCopilot
Questions on this topic
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Machine-readable: /api/public/v1/topic-node?topic=moms-sales-tax&jurisdiction=us
Source: NovaCopilot