U.S. Supreme Court decision causes some panic for art dealers

Sales tax is usually applied based on the state in which the buyer takes ownership of the work; previously, sellers were only required to collect or pay sales tax if they had a physical presence in a state. … In June, however, the Supreme Court ruled in favour of the state of South Dakota in its case against the online retail giant Wayfair, forcing sellers to charge sales tax on out-of-state purchases and therefore shifting the responsibility on to the dealer. States are also expected to take a more active approach in pursuing this revenue.

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