sales tax

On June 21, 2018, the United States Supreme Court ruling in South Dakota v. Wayfair (138 S.Ct. 2080 [2018]) eliminated the prohibition on a state imposing sales tax collection responsibilities on businesses that have no physical presence in that state. Due to this ruling, certain...

Amazon is the world’s biggest online retailer, so it’s not surprising that there are millions of people who are making a living as self-employed merchants on the platform. In addition, many freelancers sell their intellectual or creative property through Amazon including books, music, crafts and...