E-commerce provides businesses with access to much larger markets, but it also complicates even the simplest of retail transactions. One of the most challenging aspects can be figuring out which sales taxes apply to individual sales, especially when selling to out-of-state customers. On June 21, 2018, the U.S. Supreme Court, in South Dakota v. Wayfair Inc., effectively stated that individual states can require online sellers to collect state sales tax on their sales. Currently, 43 states and the District of Columbia require remote sales tax collection. For an online small retailer, that may mean they will need sales tax software to keep them up- to-date on which states and localities collect sales tax and at what rate – making compliance burdensome and complex.