Shoppers may have experienced a surprising addition to their final bill on Cyber Monday: a sales tax. Due to the Supreme Court's recent decision in South Dakota v. Wayfair, states can now require a sales tax on online transactions by buyers within their state. If the state applies a sales tax in a reasonable manner, the tax would likely withstand a legal challenge.
The exact requirements are not yet known, but it is likely a state that applies a tax in the same manner as South Dakota would survive a legal challenge. South Dakota's approach required a tax on retailers that exceeded a set threshold in sales or number of transactions within the state.