@toomuchstuffagain35 wrote:
Before Wayfair vs Sth Dakota, most states which levied sales tax based then on where the SELLER was, but after the decision on internet sales tax all states apparently decided to bring in a destination sales tax (based on where the BUYER lived) instead...
No. Sales tax is a type of consumption, or use tax; therefore, the tax is at the point of consumption or use -- not at the point of sale. (Of course, sometimes they are the same; i.e., brick-and-mortar in Indiana charges anyone who buys something there the Indiana sales tax.)
When people bought from sellers who were either outside the state or within the state but not registered to collect sales tax, the buyer was supposed to report the purchase and remit the sales tax to the state.
Of course, almost no one did. And that was not considered too much of a loss until on-line sales grew into the many billions of dollars and that states were losing substantial sales tax revenue. Thus, South Dakota vs Wayfair, et al. Thus, marketplace facilitators must collect and remit sales taxes.
Wayfair, eBay, Amazon, Etsy, et al, all fought it for two reasons: First, they knew that evading sales tax was one of the great drivers of e-commerce. Second, they did not want the expense and responsibility of collecting and remitting the taxes.
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