Supreme Court Case on Sales Tax Rattles Merchants on Amazon

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Small and midsize merchants collect hundreds of billions of dollars a year selling their wares through Amazon.com Inc.’s online marketplace and others like it. That business could be shaken up by a Supreme Court case that may subject consumers on these marketplaces to state sales taxes they have largely avoided until now.

In the case, South Dakota v. Wayfair Inc., the state is seeking to overturn a 26-year-old precedent under which states can’t require retailers to collect sales taxes unless the companies have a physical presence…

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