State Tax

State Sales Taxes

Many SEMA member manufacturers, distributors and retailers have been impacted by the 2018 U.S. Supreme Court Wayfair decision that allows states to require sales tax collections based solely on the volume of sales into that state (economic nexus).  The Court overturned its 1992 Quill decision, which previously required a company to have a physical presence before it could be compelled to collect sales tax.

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