News & Analysis as of

E-Commerce › Physical Presence Test

Bowditch & Dewey

The Wayfair Decision: How Technology is Changing State Tax Laws

Bowditch & Dewey on

The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more

Ballard Spahr LLP

Navigating the Post-Wayfair Tax Maze: What’s Happening, What’s Next, and What’s at Stake

Ballard Spahr LLP on

Considerable changes to sales tax laws in more than two dozen states continue to challenge online retailers, who must swiftly comply with a complex and shifting network of regulations....more

Haight Brown & Bonesteel LLP

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

Haight Brown & Bonesteel LLP on

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

Baker Donelson

Spotlight on Louisiana: After Wayfair, Sales and Use Tax Compliance for Louisiana E-Commerce

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. has affected a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, that are selling at...more

Baker Donelson

Spotlight on South Carolina: After Wayfair, Sales and Use Tax Compliance for E-Commerce in South Carolina

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. has affected a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, that are selling at...more

Baker Donelson

Spotlight on Mississippi: After Wayfair, Sales and Use Tax Compliance for Mississippi E-Commerce

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. represents a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, selling at retail across...more

Locke Lord LLP

Supreme Court Grants Certiorari To Hear South Dakota v. Wayfair: The Potential Implications for Financial Institutions

Locke Lord LLP on

The Fate of Quill Physical Presence Standard This past January the Supreme Court of the United States granted certiorari to hear South Dakota v. Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc. The South Dakota...more

Pullman & Comley, LLC

What Might Wayfair Mean for Me? The Changing Landscape of State and Local Sales Taxes and Retroactivity Concerns

Pullman & Comley, LLC on

The rise of the internet retailer has created significant loss of sales tax revenue for state revenue agencies due to the loss of revenue from sales and use tax collected in brick-and-mortar retail establishments....more

McDermott Will & Emery

You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

McDermott Will & Emery on

This April, the United States Supreme Court is expected to hear oral arguments in South Dakota v. Wayfair, Inc., a state tax case poised to reconsider the dormant Commerce Clause physical presence standard upheld by the Court...more

BCLP

States Urge Reversal of Physical Presence Rule That Bars Collecting Sales Tax From Online Retailers

BCLP on

Thirty-six state attorneys general, most recently joined by California and Hawaii, have filed an amici curiae brief urging the U.S. Supreme Court to reconsider the “physical presence test”. The test requires that a retailer...more

10 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide