argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: e-commerce

With the U.S. Supreme Court ruling of 21 June 2018, South Dakota named “Wayfair”, the Supreme Court said that physical or logistical presence is not normally required as a key point to allow States to be able to tax sales as well at a distance, especially online ones. Following the ruling, dozens of states are rewriting and approving similar or equivalent versions of South Dakota law. This was followed by the federal response represented by the bill presented to the United States House called “Online Sales Simplicity and Small Business Relief Act” which aims to block the collection of state taxes on “out-of-state” sales., i.e. remotely, at least until 2019 and to stop the initiatives of some States to retroactively impose forms of tax levy on online sales as the Congress would not intend to renounce the direct and unitary regulation of the collection of these taxes on e-commerce. It should be noted that an exemption should be established in favor of small remote sellers who, if operating in the United States in the event of gross annual revenues of less than 10 million dollars, would no longer be required to collect and pay the future sales tax.