The Specialty Equipment Market Association (SEMA) has created a webpage for SEMA-member manufacturers, distributors and retailers that 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 site, SEMA says, aims to answer questions and provide resources to those businesses impacted.
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. SEMA has compiled resources to help companies understand whether Wayfair impacts their business and provide additional information to help them respond if necessary.
Go to the webpage here.