- Massachusetts Department of Revenue
On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, Inc. This decision struck down the requirement that a vendor must have “physical presence” in a state to be subject to state sales and use tax registration and collection requirements.
The Department of Revenue’s existing regulation 830 CMR 64H.1.7 (Vendors Making Internet Sales), which took effect in October 2017, continues to apply and is not impacted by the Supreme Court’s decision. This regulation, developed with the guidance of the Massachusetts Attorney General’s Office, explains how the general sales and use tax applies to vendors making Internet sales.