The Uniformity Committee established the work group on Wayfair Implementation and Marketplace Facilitator Collection project as a project to address issues concerning the states implementation of the U.S. Supreme Court’s Wayfair decision, giving states the authority to impose sales and use taxes on remote sellers, and enacting requirements for marketplace facilitators to collect and remit those taxes on marketplace sales. The work group’s goal has been to develop recommendations for maximizing compliance while minimizing the burden on remote sellers, marketplace facilitators and marketplace sellers. The work group has produced a white paper (which we will continue to update, periodically) which is available here .