Amazon sellers ask: in light of the recent Supreme Court ruling in the Wayfair case allowing states to require retailers to collect sales tax even where they have no physical presence, will e-commerce sellers need to pay this tax retroactively?

According to the ruling of the Supreme Court, South Dakota’s law is not retroactive. The implication from the ruling is that the law might not be valid if it was retroactive. Thus other states may have to follow suit and only collect sales tax from online sellers on a going-forward basis.

There will be more clarifications about state sales tax laws in the coming weeks and months.