The Supreme Court repealed Quill`s physical presence rule in South Dakota, Wayfair, Inc. (June 21, 2018). While a physical presence in a state still raises an obligation to collect VAT, Wayfair recognizes the power to compel sellers without physical presence in a state to collect VAT on the basis of their economic activity in the state or the economic context. If you click on any state name on the right, you will receive links to different contacts within that state, information about that state`s tax rates, a link to the state VAT search request (if any) and information for remote sellers. In previous mail order decisions, the U.S. Supreme Court ruled in 1992 (in quill Corp. v. North Dakota, 504 U.S. 298) that mail-order sellers were not required to collect user fees and transfer the tax to the states, in part because of the complexity.
With regard to computers, however, the difficulties are now much smaller, so that a residual stumbling block lies in the variations between the taxes on the turnover of the state. SSTP organizers hope that by addressing differences in state tax rates, they will remove a major barrier to taxing online sales and convince Congress and the courts to allow them to collect these taxes on a regular basis. SSTP also strives to establish the conditions for competition so that local brick and mentel stores and remote sellers operate under the same rules. The result of this work is the optimized agreement of revenue tax and use. The aim of the agreement is to simplify and modernize the administration of sales and taxes in order to significantly reduce the burden of compliance with tax rules. The agreement focuses on improving sales and usage tax systems for all vendors and all types of transactions on all of the following: The Streamlined Sales and Use Tax Agreement (SSUTA)  focuses on four main requirements for simplifying public and local tax rules: 1) government at the state level, 2) the single tax base; 3) simplified tax rates and 4) uniform purchasing rules. A PSC is a certified agent under the tax treaty for optimized sales and uses. The objective of a PSC is to enable a company to outsource most of its tasks in VAT management.
For more information, see CSP information on the National Streamlined Sales Tax website. More than 37 states – all of them, except one of the ESD Member States – have adopted an economic link since Wayfair; everyone will demand or will soon ask some non-government sellers to collect VAT. The Streamlined Sales Tax Project`s amnesty program has enabled a wide range of companies to register through the ESS system. To qualify for an amnesty, a seller had to register via the EST site and remain registered for 36 months. In return for registration in all full Member States between 1 October 2005 and 30 September 2006, sales and use taxes not collected and not paid by sellers were fully allocated for all periods prior to registration.