The bottom line is that statutes are changing at the state and federal level to require more out-of-state retailers to collect sales tax.
And it’s not just the online retailers or mail order companies that will feel the pinch. Any businesses that sell across state lines need to be paying close attention.
What’s happening at the federal level to change sales tax requirements for remote sellers? How do states handle so-called Amazon laws? What is affiliate nexus? What do remote sellers such as online retailers need to worry about in 2013 and 2014 in terms of their changing sales tax obligations?
Read this paper for a lively discussion of these and other issues.