South Dakota v. Wayfair Update: Maryland

On June 21, 2018, the United States Supreme Court delivered its opinion in the South Dakota v. Wayfair decision. In a tax alert from the Maryland Comptroller, the  office said the agency will "impose sales tax collection requirements as broadly as is permitted under the U.S. Constitution," but provided no further guidance beyond including a link to the Court's decision and a promise of more guidance to come.

Currently, Maryland requires remote sellers to collect and remit sales tax if they have nexus in the state, even if it’s just minimal. The law does not, however, include any thresholds for activity, a crucial element of South Dakota’s law.  

It is unclear at this time whether the state will issue regulations to fully implement economic nexus or seek to enact additional legislation.

For ongoing news and updates from the Maryland Comptroller, please visit its website.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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