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Internet Retailers

Bryan Cave Leighton Paisner

INTA Offers Guide for Combating Counterfeit Sales

by Bryan Cave Leighton Paisner on

As retailers continue to battle the escalating problem of counterfeit products, The International Trademark Association (INTA) has released a guide titled Addressing the Sale of Counterfeits on the Internet. The guide is the...more

Kramer Levin Naftalis & Frankel LLP

South Dakota v. Wayfair and the End of Quill: Sales Tax Collection in a Digital Age

by Kramer Levin Naftalis & Frankel LLP on

In a decision dated June 21 – South Dakota v. Wayfair – the Supreme Court held that no “physical presence” is required for a state to impose sales tax collection obligations on out-of-state vendors....more

Ropes & Gray LLP

Podcast: South Dakota v. Wayfair

by Ropes & Gray LLP on

In this Ropes & Gray podcast, Brittany Cvetanovich, an associate in the tax group, is joined by Kat Gregor, tax partner and co-founder of the tax controversy group, to discuss a notable Supreme Court decision, South Dakota v....more

K&L Gates LLP

A Janus-faced Standard? Chief Justice Roberts’s Approach to Stare Decisis at the Threshold of a Post-Justice Kennedy Supreme Court

by K&L Gates LLP on

Introduction - It is understandable that the press and legal commentators are focused on Judge Brett Kavanaugh’s jurisprudence and writings following his nomination to the Supreme Court....more

Dickinson, Mackaman, Tyler & Hagen, P.C.

How Does the Wayfair Decision Affect You?

by Dickinson, Mackaman, Tyler & Hagen, P.C. on

On June 21, 2018, the U.S. Supreme Court issued an opinion in South Dakota v. Wayfair, overturning earlier precedents striking the decades-old “physical presence” requirement for sales and use tax nexus. Previously, states...more

Bowditch & Dewey

Massachusetts Lawyers Weekly publishes "'Wayfair': For small online retailers, future uncertain"

by Bowditch & Dewey on

On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers. Prior to the landmark South Dakota v. Wayfair decision,...more

McNair Law Firm, P.A.

South Carolina Announces that Remote Sellers Must Prepare to Collect South Carolina Sales Tax

by McNair Law Firm, P.A. on

Following the Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc., the Director of the South Carolina Department of Revenue, Hartley Powell, announced that SCDOR will begin requiring remote sellers to collect...more

Baker Donelson

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

by 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

Kelley Drye & Warren LLP

WARNING: New Proposition 65 Amendments Go Into Effect August 30

by Kelley Drye & Warren LLP on

We are seven weeks away from the California Proposition 65 amendments adopted in 2016 going into full effect, including substantial changes to the wording and format for providing warnings, new guidance on providing warnings...more

Cooley LLP

Alert: States React to Wayfair

by Cooley LLP on

As we previously reported, on June 21, the Supreme Court overturned the longstanding rule that a state was prohibited from requiring a remote seller to collect sales tax where the seller had no physical presence in the state....more

Husch Blackwell LLP

U.S. Supreme Court’s Decision On Sales Tax Has Big Implications

by Husch Blackwell LLP on

In South Dakota v. Wayfair, Inc., et al., the U.S. Supreme Court recently overruled long-standing precedent on what is necessary to create “nexus” to collect sales or use tax on sales into a particular state. The decision...more

Nutter McClennen & Fish LLP

Supreme Court Reverses Precedent in Search of a [Way]Fair Outcome

by Nutter McClennen & Fish LLP on

South Dakota v. Wayfair, Inc., decided on June 21, 2018, required the Supreme Court to assess how its own precedent fit in the era of online commerce. Buyers and sellers in the United States are familiar with the sales tax...more

Lowndes, Drosdick, Doster, Kantor & Reed,...

No Presence Necessary - Supreme Court Breaks Silence on Remote Retailer Tax Debate

by Lowndes, Drosdick, Doster, Kantor & Reed,... on

If convenience wasn’t reason enough for you to shop online, the sales tax saving probably was. Not anymore after Justice Kennedy’s final majority opinion for the Supreme Court in the South Dakota v. Wayfair case....more

Dickinson, Mackaman, Tyler & Hagen, P.C.

[Webinar] South Dakota v. Wayfair: 30 Days Later - July 24th, 12:00pm CT

by Dickinson, Mackaman, Tyler & Hagen, P.C. on

Post Wayfair, the bright line physical presence law governing sales tax collection no longer exists. With questions about retroactive assessments, safe harbors, and standardization still looming, Dickinson Law State and...more

Littler

Supreme Court Year in Review: Union Agency Fees, Travel Restrictions, and the Retirement of Justice Kennedy

by Littler on

The U.S. Supreme Court closed out its most recent term, which began in October 2017, with a number of high-profile and ground-breaking decisions. ...more

Baker Donelson

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

by 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 collections and remitting responsibilities of all businesses (large or small) involved in selling at...more

Husch Blackwell LLP

Supreme Court Paves Way For Additional School Funding In South Dakota V. Wayfair, Inc.

by Husch Blackwell LLP on

The United States Supreme Court abandoned its longstanding physical presence nexus standard for sales/use tax collection previously decided in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bella Hess Inc. v....more

Manatt, Phelps & Phillips, LLP

Justices Buck Precedent to Allow Sales Tax Collection From Remote Sellers

by Manatt, Phelps & Phillips, LLP on

Reversing prior precedent that prevented collecting sales tax from Internet retailers that do not have a physical presence in the state, the 5-4 Supreme Court said the case law didn’t reflect the current reality....more

Barley Snyder

U.S. Supreme Court Overturns Longtime Sales Tax Collection Standard

by Barley Snyder on

In a potential game-changing decision, the U.S. Supreme Court on June 21 determined that a remote seller can be required to collect sales tax from a customer in a state even though the seller has no physical presence in the...more

White and Williams LLP

Wayfair Update: United States Supreme Court Allows Sales Tax Collection on Internet Sales

by White and Williams LLP on

The United States Supreme Court recently decided in South Dakota v. Wayfair Inc., et al. that South Dakota can impose a sales tax collection obligation on a “remote seller” even if the seller does not have a physical presence...more

Steptoe & Johnson PLLC

SCOTUS Reverses Position on Sales and Use Tax Collection Requirements

by Steptoe & Johnson PLLC on

Last week, the Supreme Court of the United States overturned decades of precedent that mandated that an out-of-state seller to have “physical presence” before a state could require the seller to collect and remit sales and...more

Buchalter

A Primer on the New Requirements of Proposition 65

by Buchalter on

Proposition 65 (often referred to as “Prop 65”) was enacted in California in 1986 as the “Safe Drinking Water and Toxic Enforcement Act.” Despite this official title, the scope of Prop 65 regulates far more than just water...more

Ward and Smith, P.A.

Online Shoppers Beware: State Sales Taxes Likely Will Be Added to Your Shopping Cart

by Ward and Smith, P.A. on

I like to shop online (a lot). I enjoy the convenience of shopping from home, and I find that I can usually get a better deal by comparing the prices of different online retailers. For some, online shopping also has another...more

Jones Day

Supreme Court Overturns Physical Presence Rule for Sales Tax Collection

by Jones Day on

The U.S. Supreme Court held in South Dakota v. Wayfair that the Commerce Clause does not require a retailer to be physically present before a state can enforce tax collection obligations. Justice Kennedy wrote the majority...more

WilmerHale

Remote Vendors’ Sales Tax Obligations After Wayfair

by WilmerHale on

On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors. Under the physical...more

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Updated: May 25, 2018:

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Privacy Officer
JD Supra, LLC
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Sausalito, California 94965

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