Wayfair Decision

The Wayfair Decision refers to a 2018 U.S. Supreme Court ruling that allows states to charge sales tax on online purchases, even if the seller has no physical presence in the state. Previously, businesses needed a physical office or store to be taxed. This ruling aimed to level the playing field between online retailers and local businesses, as many online sales were previously tax-free. It acknowledges the growth of e-commerce and gives states the authority to collect taxes on sales, ensuring they can fund public services despite changing shopping habits.