Last year was a big one in the online sales tax debate; everything changed following the Wayfair v. South DakotaSupreme Court decision. Once the ruling was announced in June, states began creating and implementing online sales tax provisions for internet retailers selling to state residents. In addition to adding uncertainty for small business trying to sort out tax code for dozens of states across the country, the ruling complicated another already-confusing situation: the taxability of SaaS (software as a service). Online Sales Tax & SaaS In States Across the Country