how to pay my wayfair bill

Wayfair is a popular furniture and home goods marketplace in the US and UK. Launching a solutions marketplace to help bolster its. Clearpay is fully integrated with all your favourite stores. Shop as usual, then choose Clearpay as your payment method at checkout. If you are considering applying for a Wayfair Credit Card you may want you like Wayfair stores, and have the resources to pay every bill.

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How To Make a Wayfair Credit Card Payment

Credit Cards / Retail

Wayfair furniture store

Jonathan Weiss /

Wayfair began in 2002 as a small e-commerce company specializing in all things home-related. In short order, Wayfair has become a household name. From home furnishings to housewares to home improvement items, Wayfair sells it all.

With a Wayfair credit card in your wallet, you’ll be able to cash in on even more savings. Wayfair offers two credit cards from which to choose — the Wayfair Mastercard or Wayfair Credit Card, which both offer perks like no annual fee and 5% back in rewards at Wayfair.

Although using a Wayfair credit card can save you a lot of money, it’s important to keep on top of your credit card payments to avoid late fees. Here are all the ways you can make a Wayfair credit card payment.

Complete Your Wayfair Credit Card Payment by Phone

To make an immediate payment, call Wayfair credit services at 800-365-2714. You can access your account through the automated system using your account number or your Social Security number. Once you’ve accessed your account, follow the prompts to make your payment. Make sure you have your checking account number and bank routing number ready to complete the transaction.

Send Your Wayfair Payment Online

Besides convenient online shopping, Wayfair makes it easy for you to pay your Wayfair credit card online. First, you need to set up your online account so you can access your Wayfair credit card. Here are the steps to get started:

  1. Go to Wayfair’s credit card registration page.
  2. Supply the credit card account number, the name as it appears on the card, the security code and the last four digits of your Social Security number.
  3. Select “Verify” to continue to the next screen.
  4. Complete the steps to choose your user ID and password and enter where the funds will be drawn from.

Now that you are registered for online access, you can go ahead and make payments whenever the bill is due by signing on to your account with your user ID and password. Select how much you want to pay, the how to pay my wayfair bill you wish to pay it and the bank from which the funds will be drawn.

Complete Your Wayfair Credit Card Payment by Mail

If you would prefer to pay your bill through the mail, the payment address is the same, no matter if you have the Wayfair credit card or Wayfair Mastercard. Send your payment coupon from your billing statement with a check or money order to:

Citi Retail Services
PO Box 70267
Philadelphia, PA 19176-0267

For overnight delivery, send the payment to:

Overnight Delivery/Express Payments
Attn: Consumer Payment Dept.
400 White Clay Center Dr
Newark, DE 19711

What If My Wayfair Payment Is Late?

If you don’t make your Wayfair payment by the due date, you can still pay online, by phone or by mail. However, a late fee of $29 will apply. Additionally, if you’ve had a late fee applied to your account within the previous six billing cycles, a higher late fee of $40 will apply.

This content is not provided by Citibank. Any opinions, analyses, reviews or recommendations expressed in this article are those of the author alone and have not been reviewed, approved or otherwise endorsed by Citibank.

This article has been updated with additional reporting since its original publication.

Information is accurate as of Sept. 30, 2021.

About the Author

Taylor Bell is an Los Angeles-based journalist and staff writer for GOBankingRates covering personal finance. She is a former staff writer for ATTN: and has covered topics ranging from trending pop culture news to women’s social issues.


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Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. Tax Foundation hopes to clear up that confusion with this Q&A.

Were internet purchases exempt from sales tax before this decision?

Internet purchases were not exempt from tax, but in many cases it looked that way to consumers. Internet sellers typically only had to collect a state’s sales tax from buyers if the company had property or employees in a state. As of 2018, state sales taxes are collected on about half of e-commerce.

It is worth noting that consumers technically owe use tax to their resident state on purchases where they did not pay sales tax. Sales taxes, which exist in 41 states, apply to most purchases of retail goods within the state. The seller has the responsibility to collect the tax and forward the money to the state. Each state with a sales tax also has a use tax at an identical rate, to be paid by the buyer in cases where a seller doesn’t collect the tax.

I thought states were prohibited by law from taxing the internet?

Yes, Congress has prohibited states from taxing internet access in a law known as the Internet Tax Freedom Act (ITFA). That law is not changed by this decision and isn’t directly related to whether states can tax e-commerce. ITFA only applies to what you pay to connect to the internet. So long as states pass e-commerce laws that apply equally to other forms of commerce, they would not conflict with ITFA.

When will we start to notice the effects of this decision?

Some states will move quickly to enact laws resembling South Dakota’s to collect sales tax on internet purchases. Other states would need to make significant changes to their sales tax system to be able to collect, particularly large states that have resisted joining other states in adopting more uniform, simplified sales tax laws. Some states, such as New Hampshire, will likely never pass a sales tax.

Another question will be whether Congress acts. Congress has pending bills (Remote Transactions Parity Act, or RTPA, and Marketplace Fairness Act, or MFA) that would specify what simplifications a state must make to be able to require online sellers to collect taxes. Such a law would be compatible with the Court’s ruling, providing more protections for sellers and consumers. But some have opposed the passage of those bills, claiming it would tax the internet.

What was wrong with only giving states tax authority over businesses with a physical presence? What is the “Wayfair test” now?

The property or employees rule, or physical presence rule, dates to 1967’s Bellas Hess case, where the Supreme Court held that Illinois could not require an out-of-state catalog company to collect sales tax. The idea was that sales tax is so complex to collect that forcing out-of-state sellers to do so turbo debit card not working impermissible burdens on interstate commerce. That ruling was reaffirmed by the Court in 1992’s Quill case, with some misgivings over whether it was the correct rule.

Between 1992 and 2018, several factors undermined the physical presence rule. E-commerce emerged and grew sharply, resulting in some online sellers not collecting sales tax despite widespread directed sales and activity in a state. Technological advances reduced the cost of collecting sales taxes, including platforms created by some of the e-commerce websites. Finally, the physical presence rule proved to be an ineffective restraint on state tax power. Even before the Wayfair ruling, 31 states required tax collection in minimal cases of physical presence in a state, such as with airport stopovers by employees, contracts with in-state advertisers or placing website cookies on computers within the state. It is noteworthy that none of the nine justices in Wayfair, nor either of the parties in the case, asserted that the physical presence rule is the correct rule.

The new question for judges evaluating a state tax, instead of asking whether a seller’s presence in the state is sufficiently physical, is asking whether the state tax discriminates against interstate commerce. If complying with a state’s tax system is sufficiently burdensome on an interstate seller, it is unconstitutional, regardless of the level of the seller’s physical presence in the state.

Will this decision hurt e-commerce? Will my online purchases be more expensive now? Should I alter my shopping behavior? How does this decision impact small businesses versus big retailers?

E-commerce will now have to collect the same sales tax collected by all other retailers. As e-commerce’s strengths over brick-and-mortar are more about convenience, wider selection, and lower costs, it’s unlikely this decision will hurt large e-commerce firms. As sales tax collection on e-commerce grew from almost zero to half of all sales, e-commerce has continued to grow sharply.

A valid concern, however, is the ability of small e-commerce sellers to collect sales taxes in a simple way. The Court praised South Dakota’s provision of compliance software and simplified state rules. For instance, South Dakota gives immunity from audit to sellers who encounter errors made by sales tax software programs. It is likely that large e-commerce platforms will provide sales tax compliance services for their sellers. Congress could also pass RTPA, which provides additional protections such as limiting interstate audits, requiring states to pay for integrating sales tax collection software within sellers’ systems, and setting a sales threshold exempting smaller businesses from having to comply with too many rules.

Does this decision give states carte blanche to raise taxes?

No. The Court carefully evaluated South Dakota’s law, noting six features showing it was “designed to prevent discrimination against or undue burdens upon interstate commerce.” These six features are (1) a safe harbor excluding those who sell only limited amounts in South Dakota; (2) no retroactive tax collection; (3) single, state-level administration of sales taxes; (4) a simplified tax rate structure; (5) uniform definitions and other rules; and (6) access to software provided by the state, with immunity for those who rely on it. A state that attempts to collect sales taxes on e-commerce without these provisions will almost certainly face a legal challenge, with challengers of such laws able to point to the rationale in the Wayfair ruling as guidance of what’s permissible.

How will this affect my state? What’s next for states? For Congress? For the courts?

Within 48 hours of the decision, legislators from nearly every state contacted the Tax Foundation to ask what changes they should make to their sales tax to be able to collect tax on internet purchases. Some states may adopt laws that emulate South Dakota’s in every respect. Other states may adopt laws that adopt only some of the features, and that would likely be subject to further litigation. Some states may not act until their next regular legislative session, while others may never act.

Congress may act to establish a minimum standard for states that wish to collect sales tax on interstate sales. A federal standard would create certainty for sellers and consumers and ensure that every state meets certain simplification guidelines. Until then, we’ll likely see more states seek the same authority as South Dakota, with some encountering legal challenges.

Is my state going to receive a ton of revenue?

The Government Accountability Office (GAO) estimates uncollected e-commerce revenue nationwide to be about $8 billion to $13 billion. In no state would this be more than a small percent of current overall tax collections. The revenue would likely grow faster than most other revenue sources, however, due to the strong growth of the e-commerce sector.

What will the landscape look like in one to two years because of this decision, versus 10 years from now?

If states simplify their tax systems as set out by Wayfair, there will likely be only small changes in the e-commerce landscape. Sellers may need to monitor their new compliance requirements and seek a new software solution, but these costs can be minimized if states provide the necessary simplifications and protections. However, if some walmart smart tv sale ignore the features of the South Dakota law in crafting their own laws, and put crushing burdens on interstate sellers, there will be more litigation and a higher potential for action by Congress.

The Tax Foundation will be working with states to include seller protections in their laws and will help challenge laws that ignore the Wayfair rules, and educating policymakers on the value of congressional action to codify seller protections in federal law.

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Jefferson City — Today, during a ceremony at the State Capitol, Governor Mike Parson signed SB 153 & 97 into law, allowing Missouri and local jurisdictions phone number to contact aol customer service collect an online use tax that will help protect Missouri's brick and mortar businesses. 

"Passing Wayfair legislation has been a top priority of my administration, and we are happy to be signing this critical legislation into law today," Governor Parson said. "This law will help even the playing field between Missouri small businesses and large out-of-state retailers. With more than 570,000 small businesses in the state of Missouri, it is time that we establish a 21st century tax code that benefits our Main Street businesses rather than companies that don't invest in our communities or employ our citizens."

In 2018, the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. allowed states to adopt rules to collect sales and use taxes from business not physically located in their state but who sell and deliver products into the state. 

SB 153 & 97 will allow Missouri and local jurisdictions to collect a use tax from online retailers who sell and deliver more than $100,000 in tangible goods to consumers in the state annually.

Collection and remittance obligations will begin on January 1, 2023. Sales and uses taxes cannot be retroactive and will be collected by the Missouri Department of Revenue. Following 49 other states and Washington D.C., Missouri will be the final state to implement an economic nexus law since the Supreme Court's decision in 2018.

Currently, Missouri businesses lose sales because out-of-state, online retailers are not subject to the same state sales tax laws that local businesses are. The current system also burdens Missouri businesses because they are required to remit sales and use taxes to other states, but out-of-state businesses selling to Missourians do not. 

"This legislation is many years in the making and long overdue in the state of Missouri," Governor Parson said. "This is a big win for our state and our small businesses, and we appreciate Senator Koenig and Representative Eggleston for prioritizing this legislation and working tirelessly to find agreement and get it passed."

For more information on SB 153 & 97, ashley furniture credit card application status here. 


What Does the Wayfair Sales Tax Ruling Mean for my Business?

Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

What does Wayfair mean for Sellers?

In South Dakota v. Wayfair, Inc., the Supreme Court of the United States overturned the physical presence nexus rule for state sales taxes. Without the requirement of a physical presence to establish nexus, it is possible for solely virtual and economic contacts in a state to give the state jurisdiction to require an out-of-state retailer to collect and remit sales and use tax on sales to in-state customers.

The Court did not create another “bright line” test for determining when a retailer has nexus for sales and use tax purposes, but instead noted that the U.S. constitution prohibits states from placing an undue burden on interstate commerce. While the Court did observe that many aspects of the South Dakota nexus law and related factors indicated the law may not create an undue burden on out-of-state seller, it sent the case back to the South Dakota Supreme Court for further deliberations on whether an undue burden existed.  

In recognition of the overturning of the physical presence nexus rule and the requirement that state nexus rules may not overly burden interstate commerce, many states have introduced sales tax nexus thresholds based on factors such as receipts generated from customers in the state and a minimum number of transactions with customers in the state.  Below is a summary of the thresholds in place in a number of those states:

State by State Threshold & Effective Dates

Alabama: $250,000 and one or more nexus-creating activities

Effective Date: October 1, 2018

Connecticut: Regular or systematic solicitation of sales, plus $250,000 and 200 transactions

Effective Date: December 1, 2018 (previous standard in effect until December 1, 2018)

Hawaii: $100,000 or 200 transactions

Effective Date: July 1, 2018

Illinois: $100,000 or 200 transactions

Effective Date: October 1, 2018

Indiana: $100,000 or 200 transactions

Effective Date: TBD (pending resolution of state litigation regarding economic nexus law)

Iowa: $100,000 or 200 transactions

Effective Date: January 1, 2018

Kentucky: $100,000 or 200 transactions

Effective Date: October 1, 2018

Louisiana: $100,000 or 200 transactions

Effective Date: TBD (when US Supreme Court rules the SD statute constitutional)

Maine: $100,000 or 200 transactions

Effective Date: July 1, 2018

Maryland (proposed): $100,000 or 200 transactions

Effective Date: October 1, 2018 (pending adoption of emergency regulation)

Michigan: $100,000 or 200 transactions

Effective Date: October 1, 2018

Minnesota: Regular or systematic solicitation of sales, plus either 100 transactions or 10 or more transactions totaling over $100,000

Effective Date: October 1, 2018

Mississippi: $250,000 plus purposeful or systematic exploitation of the MIssissippi market

Effective Date: September 1, 2018

Nebraska: $100,000 or 200 transactions + meet “doing business” definition

Effective Date: January 1, 2019

Nevada (proposed): $100,000 or 200 transactions

Effective Date: TBD

North Carolina: $100,000 or 200 transactions

Effective Date: November 1, 2018

North Dakota: $100,000 or 200 transactions

Effective Date: October 1, 2018

South Dakota: $100,000 or 200 transactions

Effective Date: TBD (pending resolution of state Wayfair litigation) 

Tennessee: $500,000 and regular or systematic solicitation

Effective Date: TBD (pending resolution of state litigation how to pay my wayfair bill state economic nexus rule and approval by General Assembly) 

Utah: $100,000 or 200 transactions

Effective Date: January 1, 2019

Vermont: Regular, systematic, or seasonal solicitation of sales, plus either $100,000 or 200 transactions

Effective Date: July 1, 2018

Washington: $100,000 or 200 transactions

Effective Date: October how to pay my wayfair bill, 2018

Wisconsin (proposed): TBD (likely $100,000 or 200 transactions)

Effective Date: October 1, 2018 

Wyoming: $100,000 or 200 transactions

Effective Date: TBD (pending resolution of state litigation regarding economic nexus law)

The tax authorities or officials of various U.S. states have issued statements and guidance or otherwise responded to the U.S. Supreme Court’s decision in “South Dakota v. Wayfair, Inc.”

In Wayfair, the Supreme Court overruled the physical presence nexus standard of Quill and National Bellas Hess for state and local taxation of remote sales.

As soon as the Supreme Court issued its decision in Wayfair (on June 21, 2018), various states began issuing statements or guidance, or introducing bills in response.

The following provides a summary of state actions or responses to Wayfair to date.

State by State Breakdown


The Alabama Department of Revenue on July 3, 2018, issued guidance providing that the state’s existing “economic nexus” rule (810-6-2.90.03), effective January 2016, will be applied prospectively only for sales made on or after October 1, 2018. While this rule technically was effective January 1, 2016, its validity was in question pending the outcome of the Wayfair decision. Because Wayfair removed the constitutional impediments to the rule, it will be enforced going forward.

Remote sellers with annual Alabama sales in excess of the rule’s $250,000 small-seller exception need to register for the Alabama Simplified Sellers Use Tax (SSUT) program and begin collecting tax no later than October 1, 2018. The SSUT program requires a participating seller to collect a tax of 8% on all sales into the state and to remit all such collections to the Department of Revenue (rather than collecting and remitting in individual localities).

In addition to the collection requirements for remote sellers, Alabama law requires marketplace facilitators with Alabama marketplace sales in excess of $250,000 to collect tax on sales made by or on behalf of its third-party sellers or to comply with use tax reporting and customer notification requirements. Marketplace facilitators must start collecting or complying with the reporting requirements on or before January 1, 2019. The marketplace facilitator can choose to begin collecting under the SSUT beginning in October 2018, and if a remote seller can demonstrate that a marketplace facilitator is collecting and remitting on its behalf, the seller is relieved of the collection obligation.


A legislative tax reform task force recommended to the legislature that remote sellers with more than $100,000 in sales or at least 200 separate transactions in Arkansas be required to collect and remit Arkansas sales and use tax. It was not recommended that the requirement be retroactive.


A spokesperson for the Colorado Department of Revenue, in a statement to the tax press, said “whatever we [Colorado Department of Revenue] do for Wayfair will have no impact on our noncollecting reporting requirements.” The spokesperson further noted, “If Colorado should do as most other states have done and require most remote sellers to collect and remit sales taxes,” the reporting law “will still be in effect for any vendors that choose not to collect sales taxes.”


The Hawaii Department of Taxation on June 27, 2018, announced how it plans to implement the state’s recently enacted “general excise tax” (GET) economic nexus provisions. This law was initially reported to apply to tax years beginning after December 31, 2017.

The Department of Taxation subsequently announced that it would not enforce the state’s economic nexus provisions retroactively to all tax years beginning after December 31, 2017, to avoid any constitutional concerns. Thus, taxpayers that lacked physical presence in Hawaii before July 1, 2018, but that met the $100,000 or 200-transaction threshold in 2017 or 2018, will not be required to remit general excise tax for the period from January 1, 2018, to June 30, 2018. However, taxpayers that meet these standards will be subject to general excise tax beginning on July 1, 2018 how to pay my wayfair bill on the first day of the tax year beginning on or after July 1, 2018 if the taxpayer is a fiscal year taxpayer) and must file their first periodic returns by the statutory deadline for that period.


The Idaho Tax Commission on June 28, 2018, issued a release stating that it was “.still studying how the decision affects out-of-state retailers, such as online sellers, that make sales to Idaho citizens" and that it is "closely watching any actions by the U.S. Congress on this issue.”

The Tax Commission also stated that it will implement a new law (House Bill 578) that requires out-of-state retailers to collect Idaho sales tax on their sales to Idaho customers when: (1) the out-of-state seller has an agreement with an Idaho retailer to refer potential buyers to the out-of-state seller for a commission; and (2) the total sales to the Idaho buyers exceeded $10,000 in the previous year. The effective date for the law is July 1, 2018. Any out-of-state retailer that is required or wants to collect the state sales tax for its Idaho customers can register online.


The Indiana Department of Revenue announced that remote sellers are not obligated to register or collect Indiana sales tax until a declaratory judgment action is resolved (that is, while the Department is currently prohibited from enforcing the obligation to collect sales tax from remote sellers until the pending declaratory judgment action is resolved). The Indiana economic nexus law is substantially similar to South Dakota’s law.

In a “frequently asked questions” (FAQs) document (dated July 9, 2018 on the state website), the Department stated it will not seek retroactive enforcement of its economic nexus statute and has targeted October 1, 2018 as the enforcement date of Indiana’s economic nexus law in Indiana Code 6-2.5-2-1(c) (pending resolution of the declaratory judgment).

Under the FAQs, the Department of Revenue stated:

Indiana’s Department of Revenue is currently prohibited from enforcing the obligation to collect sales tax from remote sellers until a declaratory judgment action currently pending in Indiana is resolved. Moreover, remote sellers are not obligated to register or collect Indiana sales tax until the declaratory judgment is resolved.

Pending resolution of the declaratory judgment action, DoR will begin enforcing Indiana’s economic nexus law on October 1, 2018.


The Iowa Department of Revenue posted a statement on its website simply confirming that the state’s recently enacted economic provisions (substantially similar to those of South Dakota) are effective January 1, 2019.

The Iowa Department of Revenue noted that “the Wayfair ruling does not change the effective date of Senate File (SF) 2417 and the Iowa Department of Revenue will not seek to impose sales tax liability for periods prior to January 1, 2019 for retailers whose only obligation to collect Iowa sales tax comes from these new laws.”

If a retailer should have collected Iowa sales tax under the traditional physical presence rule of Quill Corp. v. North Dakota and Iowa law that existed prior to SF 2417, those retailers are encouraged to participate in Iowa’s voluntary disclosure program.


The Kentucky Department of Revenue, on June 27, 2018, issued a statement noting remote sellers that meet the threshold transaction or receipt thresholds ($100,000 of gross receipts from Kentucky sales of tangible personal property or digital property or 200 or more separate transactions for delivery into Kentucky) need to prepare to begin the registration process for collection of Kentucky sales and use tax on a prospective basis.


Louisiana’s Department of Revenue reportedly has targeted January 1, 2019, for an update to its processing systems that would allow the Louisiana Sales and Use Tax Commission for Remote Sellers (created under Louisiana House Bill 17) to serve as the single collector of state and local sales and use tax for remote sellers, according to Louisiana’s Secretary of Revenue. The Department will be issuing further guidance from the commission on next steps for remote dealers to comply with Louisiana law going forward. In addition, the Louisiana Sales and Use Tax Commission for Remote Sellers will be discussing how to become compliant with the Streamlined Sales and Use Tax Agreement without adopting the agreement and whether legislation is needed.

Initially (soon after the decision in Wayfair), the Department of Revenue issued a statement noting that Louisiana’s nexus provisions are similar to those how to pay my wayfair bill South Dakota—that is, a threshold of $100,000 of Louisiana sales or 200 or more separate transactions for delivery into Louisiana.  In its statement on June 21, 2018, the Department of Revenue noted that because the U.S. Supreme Court remanded Wayfair, it will be some time before there is a final decision and the full impact of the decision is known.

Under current law, Louisiana’s sales and use tax collection requirements apply to all tax periods beginning on or after the date of a U.S. Supreme Court’s decision in Wayfair concluding that South Dakota’s economic nexus rules are constitutional.


The Comptroller issued a tax alert (July 2018) explaining that taxpayers need to review the Supreme Court’s decision in Wayfair to identify how it affects them. The Comptroller, while indicating additional guidance will be provided, explained Maryland imposes a sales tax collection requirement as broadly as is permitted under the U.S. Constitution.

The state’s website indicates that the information provided under  “Nexus Information for Sales and Use Tax” is “under review in light of the United States Supreme Court decision in South Dakota v. Wayfair, Inc."


The Massachusetts Department of Revenue on June 22, 2018, issued a statement that the existing regulation as applicable to vendors making sales via the internet “continues to apply and is not impacted by the Supreme Court's decision.”

Under the regulation, remote sellers that (1) have majestic sun condo rentals requisite “in-state physical presence” (generally defined with references to having “apps” and “cookies” in Massachusetts or having relationships with in-state content distribution networks, and (2) meet a specific sales threshold of more than $500,000 in Massachusetts sales from transactions completed over the internet and delivery into Massachusetts of 100 or more transactions, are required to collect and remit Massachusetts sales and use tax.


The Department of Revenue issued a release indicating it plans on July 25, 2018, to announce the date by which it will require remote sellers and marketplace providers to collect and remit applicable sales or use tax on sales delivered into the state. In 2017, Minnesota passed legislation requiring remote sellers and marketplaces meeting certain thresholds to collect tax on sales into the state, with the statute becoming effective the earlier of an overturn of Quill by the U.S. Supreme Court or January 1, 2019.


The Mississippi Department of Revenue on June 21, 2018, issued a statement that:

The effect of the U. S. Supreme Court’s decision is that all how to pay my wayfair bill sellers who lack physical presence in [Mississippi] must now collect tax on sales to [Mississippi] residents. Mississippi requires any out-of-state seller lacking physical presence and who has sales greater than $250,000 for the prior 12-month period must register and collect the tax from its [Mississippi] customers.


The Montana Department of Revenue issued a statement noting the Wayfair decision generally will not affect sales to customers in Montana because the state does not impose a general sales or use amazon credit card fraud department phone number. However, Montana remote sellers making sales into other states may be required to collect and remit depending on the respective how to pay my wayfair bill laws.


The Nevada Tax Commission will hold a public hearing on Thursday, September 13, 2018 to receive comments on the state’s adoption of a regulation requiring remote sellers to collect and remit Nevada sales and use tax. The regulation proposes to adopt economic nexus for sales and use tax purposes with thresholds that mimic South Dakota's law (more than $100,000 in sales or 200 or more separate transactions for delivery into the state). Under the proposed regulation [PDF 145 KB], the retailer must register with the Department of Taxation no later than the first day of the first calendar month that begins 30 calendar days after the retailer meets the economic nexus threshold.

New Hampshire

A joint legislative task force has assembled draft legislation to be introduced in a July 25, 2018 special session. Although New Hampshire does not impose sales or use taxes, the legislation would impede other states from imposing a sales and use tax collection obligation on New Hampshire remote sellers.

The legislation would prohibit foreign taxing jurisdictions, as defined, from requesting information from, conducting examinations of, or imposing sales and use tax collection obligations on sellers in New Hampshire, unless the foreign taxing jurisdiction registers and provides notice to the New Hampshire attorney general. Before allowing such an examination to go forward, the attorney general of New Hampshire would be required to determine that the laws of the foreign jurisdiction meet the requirements of the U.S. and New Hampshire constitutions—including a safe harbor for small sellers; a prohibition against retroactive application of any collection requirement; and membership in Streamlined Sales and Use Tax Agreement (SSUTA) or substantial compliance with the individual provisions of the SSUTA. The legislation would also prohibit sellers in New Hampshire from providing private customer information to any foreign taxing authority for purposes of determining liability for collection of certain sales or use taxes unless the seller has provided a written notice of the request for such information to the attorney general. The legislation would, however, allow sellers to comply with any directive of a foreign taxing authority, while preserving the seller’s rights under the statute, if the seller determines that such compliance is in the seller’s best interest.

New Jersey

In each house of the New Jersey legislature, chase banks open near me today were introduced to adopt an economic nexus law identical to that under South Dakota law. The collection obligation would begin the first day of a calendar quarter 90 days following enactment. Assembly bill (AB 4261) and the companion Senate bill (SB 2794) were passed by the legislature, but the legislation has not yet been signed by the governor.

North Dakota

The Office of State Tax Commissioner created a webpage explaining the sales and use tax collection laws applicable in North Dakota.

If you do not meet the Small Seller Exception .and you are not already registered and collecting North Dakota sales tax, you will need to be registered and begin collecting the tax in North Dakota on October 1, 2018, or 60 days after you meet the Small Seller Exception threshold, whichever is later.

North Dakota’s law is similar to South Dakota’s law, requiring remote sellers to collect North Dakota sales and use tax if the seller’s sales into the state exceed $100,000 or if the seller has 200 or more sales shipped to North Dakota.

The new webpage provides resources for taxpayers to register and apply for a North Dakota sales and use tax permit. The North Dakota tax commissioner announced that over the next few weeks, the tax office “will be working to implement this new law change.” The website indicates that it is a “work in progress” with information to be added as it is available.


A Department of Taxation representative reportedly stated that the Wayfair decision did not have an immediate, direct impact on Ohio because the Supreme Court examined the law of South Dakota, rather than Ohio’s. 

Under Ohio law, an out-of-state vendor that uses in state software to make sales or that has relationships with a content-distribution networks in Ohio and has gross receipts in excess of $500,000 from sales of tangible personal property to Ohio customers is deemed to have nexus.

Rhode Island

Rhode Island’s Division of Taxation created a webpage to provide information for non-collecting retailers, how to pay my wayfair bill, and retail sales facilitators. In “frequently asked questions" (FAQs) revised July 20, 2018, the state confirmed that taxpayers still have the option to comply with the state’s use tax notice and reporting requirements instead of registering to collect and remit sales and use taxes following Wayfair.

Under a Rhode Island law enacted in 2017, any non-collecting retailer that has in the immediately preceding calendar year (1) over $100,000 of taxable sales of tangible personal property, prewritten computer software, or taxable services delivered into Rhode Island, or (2) over 200 of such sales transactions boa premium rewards credit card review comply with certain use tax reporting requirements or register to collect and remit sales and use tax.

South Carolina

The South Carolina Department of Revenue issued a draft revenue ruling that addresses nexus with localities. The Department of Revenue explained, effective October 1, 2018:

It is the Department’s position that once a retailer has established nexus with South Carolina for sales and use tax purposes, the retailer has nexus for sales and use tax purposes with every local jurisdiction in the state for which the Department administers and collects a local sales and use tax. As such, the retailer must remit local sales and use taxes for any local jurisdiction into which deliveries are made by, or on behalf of, the retailer.

The Department of Revenue created an extensive question and answer (Q&A) list to assist remote sellers. Public comments are due September 4, 2018.

South Dakota

The South Dakota governor has been meeting with legislators and state revenue officials to discuss legislation to be considered at a special legislative session the governor has called. According to the governor’s spokesperson, the proposed legislation is expected to be made available to the public next week.

Two proposals are likely to: (1) remove the injunction put in place by the state circuit court in Wayfair and (2) require marketplaces to collect and remit sales and use tax on sales made by marketplace sellers.


The Tennessee Department of Revenue issued a notice that reiterates that it is currently prohibited from enforcing the state's economic nexus rule (Rule 129(2)). The Department of Revenue makes clear that dealers (remote sellers) with no physical presence in Tennessee are not currently required to collect and remit Tennessee sales and use tax until the Department of Revenue issues a public notice specifying an enforcement date and under which circumstances dealers must collect and remit the tax. Td bank hours of operation on sunday 129(2) will not be applied retroactively.


The Texas Comptroller's Office met with its business advisory group and tax advisory group to discuss the state's approach in requiring remote sellers to collect and remit Texas sales and use tax. The Comptroller is considering amending the definition of “engaged in business” in Rule § 3.286(a)(4) and to adopt a safe harbor (e.g., a small seller exception). It is not yet known whether the safe harbor would contain both a dollar and transaction threshold. 

The current planned schedule for adopting and implementing the amended rule calls for distribution of a draft rule in September 2018 and submission of a final proposed rule in October. The current plan calls for the rule to become effective on January 1, 2019 with enforcement to begin in either July or October of 2019.

During the meeting, it was clarified that legislation is needed to require marketplace providers to collect and remit sales and use tax. There was also discussion of the possibility of amending current law (Tex. Tax Code § discover card login online account so as to allow remote sellers to collect a fee equal to the weighted average local tax rate in lieu of the actual local tax due on each sale.


Senate Bill 2001 was approved by lawmakers in a second special session. The bill was sent to the governor for signature on July 19, 2018.

Once enacted, this bill would impose a sales and use tax collection and remittance obligation on remote sellers (1) receiving gross revenue of more than $100,000 from the sale of tangible personal property, any product transferred electronically, or services for storage, use, or consumption in Utah; or (2) has 200 or more separate transactions from such sales. The provision establishing the new thresholds for a collection and remittance obligation would be effective January 1, 2019.

Part of the expected revenue from the change will be used to expand the scope of certain aspects of the state’s manufacturing machinery and equipment exemption.


The Vermont Department of Taxes issued a statement explaining that how to pay my wayfair bill sellers meeting the state’s economic nexus thresholds of sales of at least $100,000 or 200 individual transactions during any preceding 12-month period are required to register to collect and remit sales tax beginning July 1, 2018.


The Washington Department of Revenue noted on its webpage that it is examining the decision in Wayfair and implications for businesses and taxpayers. As a reminder, the state noted that, beginning January 1, 2018, remote sellers making $10,000 or more in retail sales to Washington purchasers must either: (1) collect and remit sales and use tax on sales to Washington purchasers, or (2) follow the state's use tax notice and reporting requirements.

West Virginia

The governor on June 21, 2018, issued a press release following the Supreme Court’s decision:

When I took office and our state was struggling financially, at that desperate time, I might have considered supporting legislation to enforce West Virginia sales tax on out-of-state transactions. However, now I do not support adding additional taxes on our people in this manner. This is an issue for the Legislature, and legislation would have to be passed to authorize the state to enforce the collection of out-of-state sales taxes. With our state’s growing economy, I don’t want to reach into West Virginians' pockets when we don’t need to.


In a July 2, 2018 memo sent to the Wisconsin legislature, the Wisconsin Legislative Fiscal Bureau stated that the statutory definition of a retailer effectively has been modified by the Wayfair decision because the physical presence standard is no longer constitutionally required.

Wisconsin defines "retailer engaged in business in this state" to include "any retailer selling tangible personal property, or items, property, or goods.or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law." The memo notes, however, that unlike South Dakota, the Wisconsin statutes do not specifically provide for “an electronic nexus threshold," and it is unclear that requiring out-of-state vendors to collect tax without changes to statutes or administrative code would comport with the Supreme Court’s decision.

The Wisconsin Department of North texas orthopedics and spine center keller subsequently on July 5, 2018, issued guidance stating that beginning October 1, 2018, remote sellers will be required to collect and remit sales or use tax on sales of taxable products and services in Wisconsin. The Department of Revenue is developing a rule members 1st of nj federal credit union with the Court’s decision in Wayfair for small-seller exceptions and other matters.


The Wyoming Department of Revenue reportedly stated that it is targeting October 1, 2018, as the enforcement date for remote sellers to be licensed to collect and remit sales and use tax.

Other states

Tax agencies or government representatives of other states including California, Florida, Nebraska, New York, South Carolina, and Tennessee—in general statements or in response to specific requests for how to pay my wayfair bill from the tax press—have acknowledged the Wayfair decision and have noted that they are reviewing the decision to ascertain the implications for their respective states.

Wayfair Implications for Foreign Sellers

Wayfair did not distinguish between foreign and domestic sellers. This means that unless a state creates legislation that says otherwise, economic nexus standards will likely apply to foreign sellers. If a foreign seller has no presence in the state, this may complicate things and invite further clarification.


More States Respond or Update Initial Reactions to “Wayfair” Decision

KPMG Report: Compilation of State Responses to “Wayfair”

More States Indicate Responses to Wayfair

TaxNews Flash

More States Respond or Update Initial Reactions to “Wayfair” Decision

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South Dakota V. Wayfair, Inc.

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair.  The Court overruled Quill Corp. v. North Dakota and the requirement that a retailer must have a physical presence in a state before the retailer can be required to collect sales tax in the state.   The Court also noted several features of the South Dakota law that are designed to prevent unfair treatment for businesses who sell goods and services.  These features include South Dakota’s exceptions for small sellers, the prospective application of the sales tax collection requirement, and membership in the Streamlined Sales and Use Tax Agreement. 

On May 30, 2018, Iowa Governor Kim Reynolds signed Senate File 2417 (SF 2417), an extensive state tax reform bill to improve the tax structure in Iowa.  This legislation contains changes to Iowa income, corporate, sales and use, local option sales, hotel and motel, and vehicle rental excise taxes.  This law modernizes and expands the types of businesses required to collect Iowa sales tax.  Specifically, marketplaces and remote sellers that exceed certain sales or transaction thresholds must charge sales tax the same as Iowa main street businesses.  Some of these provisions are identical to the South Dakota law at issue in the Wayfair case.  Under existing law, sellers that are not required to collect tax may voluntarily do so.  Otherwise, consumers owe use tax directly to the Iowa Department of Revenue.


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