Like its predecessor, 2019 is a year of significant sales tax changes. Because the Supreme Court of the United States ruled in favor of the state in South Dakota v. Wayfair, Inc., states can now require remote sellers to collect and remit sales tax. More than 30 states and the District of Columbia have remote seller sales tax laws on the books as of December 2018. Expect more states to pursue economic nexus and/or other remote sales tax laws in the year ahead.

While we can’t say for certain what changes 2019 will bring, this guide shares burgeoning sales and tax trends likely to impact sales tax compliance in 2019.