Since the U.S. Supreme Court decision in Wayfair vs. South Dakota in June 2018, many sellers are now required to calculate and collect sales tax on a transaction on the basis of where the seller lives rather than where the seller is located.
Third-party marketplace facilitators such as Amazon, eBay and Etsy face enormous difficulties identifying which merchandise may be subject to sales tax and what would be the correct tax rate if it does apply. In addition to the 50 states and the District of Columbia, there are also local, county, Native American tribal and
