News & Analysis as of

Nexus E-Commerce

Pillsbury Winthrop Shaw Pittman LLP

California Governor Signs Marketplace Facilitator Legislation, Preview to New Rules

California adopts robust marketplace facilitator regime and responds to threshold limitations in U.S. Supreme Court’s Wayfair decision. New legislation sets California’s sales and use tax economic nexus threshold to...more

Haight Brown & Bonesteel LLP

Narrowing the Gap for E-Commerce State Taxation: U.S. Supreme Court Strikes Down Physical Presence Rule

The California Department of Tax and Revenue, formerly the State Board of Equalization, can now require the collection of sales tax for out of state online retailers who have no in-state property or employees. In South Dakota...more

Bryan Cave Leighton Paisner

E-Commerce: Do I have an obligation to collect state sales tax?

When making sales or conducting business on the internet, it is easy to overlook state sales tax. Whether you make a sale of tangible property online, on the phone, by fax, via a purchase order, or other medium, you are...more

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