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  • Jun 25th, 2018 @ 4:48am


    There are 45 states with sales and use tax. For most of those states, individual counties and cities within those counties may add additional sales tax on top of the state (or county) rate.

    And states define goods differently, or have different exemptions (e.g., prepared foods are often taxed while unprepared foods are not taxed).

    The result is that there are over 10,000 sales tax jurisdictions in the United States.

    Not that this case limits its effect to United States businesses. Technically anyone selling anything from anywhere that is shipped into a state would have to worry about this ruling and the 10,000 tax jurisdictions mentioned above.