Marketplace Fairness


NAMM supports simple and reliable state sales tax collection and reporting requirements under the “Post-Wayfair” Supreme Court decision. 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 in South Dakota v. Wayfair allows states to require online sellers to collect sales tax the same as local stores.

Additional Resources