Marketplace Fairness


NAMM supports simple and reliable state sales tax collection and reporting requirements under the new “Post-Wayfair” Supreme Court decision. Watch an informational webinar on resources to simplify sales tax collection requirements.

On June 21, 2018, the U.S. Supreme Court upheld a 2016 South Dakota law that requires online merchants with more than $100,000 in annual sales to state residents or 200 transactions with state residents to collect sales tax. The ruling - South Dakota v. Wayfair - allows states to require online sellers to collect sales tax the same as local stores. For up-to-date information on this issue, please visit this page regularly.

Policy Webinar: E-Commerce – Navigating the “Post-Wayfair” Compliance Landscape

NAMM's Director of Public Affairs and Government Relations, Mary Luehrsen, hosts an informative 60-minute webinar with expert panelists: Jennifer Pharaoh, Managing Director, Federal Strategies Team, Nelson Mullins Riley & Scarborough; and Craig Johnson, Executive Director, Streamlined Sales Tax Governing Board, providing background, information and valuable NAMM member resources for the “Post-Wayfair” E-Commerce compliance landscape.

Recording timestamp key:

  • 4:15         General E-Commerce Background and State of Play
  • 8:05         Current Efforts at the State and Federal Level Overview
  • 16:42       State Legislative Activity / Streamlined States
  • 23:18       Post-Wayfair Compliance
  • 30:50       State Threshold Levels
  • 33:38       Questions Business Need to Ask
  • 35:10       Risks of Not Taking Action
  • 37:00       Streamlined Sales Tax Resources
  • 40:43       Streamlined Sales Tax Central Registration System
  • 43:00       Certified Service Providers
  • 47:08       Baseline Watchlist for NAMM Businesses
  • 51:00       NAMM Member Resources (State-by-State Nexus Grid, Remote Sales Tax Narrative, Digital Product Rules, etc.)
  • 53:37       Summary of Action Items for NAMM Businesses

NAMM will continue monitoring the issue and will update this page as new information is available.  Please check here often for updates and new resources.

Additional Resources