Sales Tax Changes Head to North Carolina, Mississippi, Louisiana

The Week in Wayfair: The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair, which permitted states to impose tax collection duties on remote retailers based on economic activity in a state rather than physical presence. Legislative action in North Carolina and Mississippi are among important developments this past week as states continue to tap into connections between online commerce and taxes.

North Carolina lawmakers sent an omnibus tax bill to Gov. Roy Cooper (D) Thursday that shores up revenues but also modifies rules for remote sellers and ...