Over roughly 20 years and some 40 congressional hearings, ICSC led a coalition of groups in a campaign to create parity between online and physical retailers. ICSC also laid the groundwork for a legal challenge, submitting amicus briefs in support of South Dakota’s economic-nexus law, which was the subject of last June’s South Dakota v. Wayfair, Inc., decision. The verdict overthrew the 26-year-old Quill Corp. v. North Dakota ruling that required retailers to collect and remit sales taxes only if they have a physical presence, such as a warehouse or store, in a particular state.

Since last year’s ruling, ICSC has been working at the state level to encourage equal treatment for all transactions, regardless of where they take place. Today 42 of the 45 states that have a sales tax have passed a post-Wayfair collection requirement. All eyes are now on Florida, Kansas and Missouri to join the 42 by modernizing their remote-tax-collection regimes to reflect the contemporary marketplace.

“We are proud of the work we have done to level the playing field for all sellers,” said Jennifer Platt, ICSC’s vice president of federal operations. “This is one of the most important policy wins for the industry, and we will continue our work in this area to make sure the Supreme Court ruling stands.”