After U.S. Supreme Court Case South Dakota v. Wayfair, Inc. made fundamental policy changes in the way states collect internet-based sales and uses taxes, the recent emergence of Marketplace Facilitators across the nation has enhanced states’ ability to gather more revenue and more closely monitor...

In our continuing series of reviewing the issues around compliant direct sales and shipping, we review the topic of tax calculation, collection, and remittance that are perhaps the most important considerations for state regulators in the alcoholic beverage industry at all levels of government....