New York State Update on Wayfair
As discussed in our post on March 14, 2019, a business that has no physical presence in New York State but has reached certain levels of sales is required to register as a sales tax vendor, and collect and timely remit the applicable state and local sales tax. On November 5, 2019, the New York State Department of Taxation and Finance issued TSB-M-19(4)S, Sales Tax Registration Requirement for Bu...