It seems reasonable for larger states to adopt higher thresholds, since the same compliance burden for a seller is a lower benefit for a large state as a percentage of collections than for a small state. Comparing domestic sales by market, a supplier with a turnover of $100,000 in California expects national sales of just over $700,000. A seller with $100,000 in Sales in South Dakota expects national sales of more than $38 million, meaning a small supplier would reach the California threshold of $100,000 earlier than South Dakota. In general, sellers can undoubtedly rely on guidelines issued by administrative authorities, with the Supreme Court warning states against retroactive enforcement. It is interesting to note that this edition could be again present in the latest and apparently immediate collection application from New York, introduced in early January 2019. It remains to be seen whether New York will provide further details. First, where a state appears to have two different collection dates, what date is a seller obliged to follow? For example, kentucky state status required the investigation on January 1, 2018, but state guidelines require a pickup as of October 1, 2018. This separation is the result of the Wayfair case, which ultimately suggests that the retroactive application of a state`s collection obligation could be problematic. Since the Quill standard for physical presence was still in effect until June 21, 2018, Kentucky is not to be admitted until October 1, 2018. The threshold of 200 transactions initially set in the Wayfair decision raised some questions for sellers. It is difficult to accurately analyze what is being traded.

For example, recurring billing can be treated as a single transaction or as multiple transactions. While these transactions constitute several contacts of retailers with the state, they constitute only one sale to the creditor, because each subsequent fee is automatic. Another strategy used by Massachusetts and Ohio to bypass the anterior physical nexus is called Cookie-Nexus. This new approach attempted to broaden the notion of physical presence by stating that the presence of applications on customers` phones or cookies on their computers constituted a physical presence for suppliers. This flood of activities puts domestic retailers in a difficult position. It is not clear whether the collection requirements adopted by non-SSUTA member states comply with Wayfair`s requirements. However, since the risk of non-perception in these countries is likely prohibitive, remote suppliers may be forced to bear the cost of complying with these more complex domestic tax regimes. Some marketplaces are little more than advertising spaces where suppliers refer to their products and websites.

These marketplaces are often compensated by click. In an attempt to be broad, some government definitions of marketplaces include such advertising markets. However, any attempt to impose a collective burden on these markets raises important practical and constitutional questions. The existence of reporting obligations or cookie nexus status in other states may encourage a remote provider to use the collection of revenue taxes on all states, even if it is not required to do so.

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