Based on a Supreme Court ruling, an Internet-based merchant needs to charge sales tax only when _____.
A) the sale price exceeds $100.00
B) buyers live in a state where the merchant has a physical presence
C) buyers purchase certain enumerated items
D) items are purchased through a consumer-to-consumer (C2C) Web site

Question

Quizplus · Accepted Answer

The Supreme Court ruling in South Dakota vs Wayfair, Inc. (2018) stated that an Internet-based merchant needs to charge sales tax only when buyers live in a state where the merchant has a physical presence, such as a warehouse, office or store. This overturned a previous ruling that required a physical presence for sales tax to be collected.

Based on a Supreme Court Ruling, an Internet-Based Merchant Needs