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Expert Analysis

Will New Hampshire's Anti-Wayfair Law Stand?

By Michael Bowen ( August 13, 2019, 12:26 PM EDT) -- Most states impose sales or use tax on tangible personal property sold or consumed in the state. However, five states — Alaska, Delaware, Montana, New Hampshire and Oregon — do not impose such a tax. In its landmark South Dakota v. Wayfair Inc.[1] decision, the U.S. Supreme Court ruled that out-of-state sellers can be required to collect and remit tax on sales into another state in which the seller had no physical presence....

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