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South Dakota’s program applies to any company with $100,000 in sales or 200 unique transactions in a state to qualify as having an “economic nexus” there. This allows the state to collect sales taxes on internet purchases made by consumers within its borders. To be sure, some big online retailers, including Amazon and Wayfair, have already been remitting these taxes in some states, even for its third-party sellers best cufflinks brands in india uk sale. But different states are adopting different standards and procedures, creating uncertainty across the country about almost every facet of the expanded taxes..

For instance, it is unclear if some states will try to collect retroactively or require online marketplaces like eBay Inc (EBAY.O), which provide sellers with a platform, to collect the sales taxes best cufflinks brands in india uk sale. States are also unsure if they could be sued for accidentally collecting too much sales tax. An eBay representative did not respond to an email seeking comment. Another unknowns include: what should states do if online marketplaces such as Inc (AMZN.O), Walmart Inc (WMT.N) or Etsy Inc (ETSY.O) use different codes with different tax implications to categorize the same item sold? And is the individual seller or the marketplace liable for lost tax dollars if a product is misclassified at a lower tax rate?..

South Dakota is part of the 23-member Streamlined Sales and Use Tax Agreement, which for years has tried to clarify sales taxes among states. But even within this group, states are at different stages of implementation. The varying schemes leaves states open to lawsuits, especially if some elements of its program are vastly different from South Dakota’s best cufflinks brands in india uk sale. “The only certainty in a post-Wayfair world is that there will be a hellscape of litigation across the states for decades,” said NTUF’s Moylan..

States currently fall into five different categories: 11 that are compliant with provisions in the Wayfair case; 11 more that should “proceed with caution” on their own programs; and 21 that must first make legislative changes to move ahead, according to an analysis from the Tax Foundation, a conservative Washington think tank. Two more – Louisiana and Colorado – are not compliant at all, and five states do not levy sales taxes. Chief among problematic states is Louisiana, which currently collects its own sales taxes, as do many of the state’s 63 parishes. Its tangled system has 370 different taxing jurisdictions altogether. And while the state does not tax certain goods – including prescription drugs – some parishes do best cufflinks brands in india uk sale.

The state is trying to create a single entity to serve as collector of remote sales taxes. But even officials there say they expect lawsuits over the scheme. “We’re not a square peg that fits neatly into a square hole,” said Louisiana Revenue Secretary Kimberly Robinson, who chairs the state’s Sales and Use Tax Commission for Remote Sellers. On the opposite end of the spectrum is Florida, which has not yet done anything substantive to expand – even though it should arguably be first in line because it has no income tax and is therefore more dependent on sales taxes than other states, according to the Tax Foundation best cufflinks brands in india uk sale.