News & Analysis as of

Internet Retailers Out-of-State Companies

Buckingham, Doolittle & Burroughs, LLC

Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have...more

Morgan Lewis

State Sales Tax Happenings in the Wake of Wayfair

by Morgan Lewis on

Since the US Supreme Court’s June 21, 2018, decision in South Dakota vs. Wayfair, Inc. , many of the 45 sales tax-collecting states have been making moves to put laws and processes in place for tax collections for...more

Buckingham, Doolittle & Burroughs, LLC

Practical Law - Sales and Use Tax for Remote Sellers: Ohio

A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability...more

Gross McGinley LLP

Sellers Now Required to Collect Sales Tax Based on Customer Location

by Gross McGinley LLP on

Do you sell merchandise or services by mail or online? If so, you may be required to collect sales tax imposed at the customer’s location. Traditionally sellers were required to collect a state’s sales tax only if the...more

GableGotwals

Oklahoma Changes Remote Seller Sales Tax Collection Threshold to $100,000 per Wayfair Case

by GableGotwals on

The Oklahoma Sales Tax Code has been amended to require remote (out-of-state) sellers to collect Oklahoma sales or use tax on sales of tangible personal property made remotely, such as over the internet, to customers in...more

Jones Day

Taxpayers Cannot Sue Out-of-State Taxing Authorities in Local Courts

by Jones Day on

The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts. On May 13, 2019, the U.S. Supreme Court ruled that states retain sovereign immunity from...more

Smith Anderson

2019 North Carolina Tax Bills Advance in House and Senate

by Smith Anderson on

A previous Alert dated April 9th, summarized the North Carolina Senate’s original tax plan for 2019 as set forth in the first edition of Senate Bill 622. Since then, the House passed its version of the 2019 appropriations...more

Akerman LLP - SALT Insights

Removing Transaction Thresholds – Where Does Wayfair Go From here?

by Akerman LLP - SALT Insights on

Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at...more

Bryan Cave Leighton Paisner

New California Law Requires Collection of Sales Tax From Third-Party Online Retailers

by Bryan Cave Leighton Paisner on

Under a new California law signed by Governor Gavin Newsom on Thursday, out-of-state online retailers that make more than $500,000 from California sales must collect sales tax from their California customers. Although the...more

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

by White and Williams LLP on

On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more

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

Akerman LLP - SALT Insights

Annie Get Your Gun: Wayfair And The Unresolved Ambiguities Of Sales Tax Nexus

by Akerman LLP - SALT Insights on

In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing...more

Shipman & Goodwin LLP

More Than 30 States Impose Sales Tax Economic Nexus and More are Considering Such a Rule

by Shipman & Goodwin LLP on

As followers of this blog know, and as explained in our 2018 Connecticut Tax Law Update, Connecticut imposes sales tax economic nexus. In Connecticut, the definitions of the terms “engaged in business in the state” and...more

Fox Rothschild LLP

Pennsylvania Issues Guidance In Response To Supreme Court Decision In Wayfair

by Fox Rothschild LLP on

The Pennsylvania Department of Revenue recently issued guidance in response to the Supreme Court opinion in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018), clarifying when remote sellers are considered to maintain...more

Hodgson Russ LLP

New York Finally Issues Guidance on Sales Tax Economic Nexus

by Hodgson Russ LLP on

New York is one of the most, if not the most, aggressive states when it comes to tax enforcement. That’s why it was a bit confusing when the New York State Department of Taxation and Finance (the “Tax Department”) remained...more

Blank Rome LLP

New Pennsylvania Sales Tax Rules for Out-Of-State Sellers

by Blank Rome LLP on

The Pennsylvania Department of Revenue (“DOR”) has adopted new rules explaining when out-of-state sellers are required to collect Pennsylvania sales tax on sales to Pennsylvania buyers. The new rules are effective July 1,...more

Hodgson Russ LLP

Practical Sales Tax Considerations for Vendors in the Wake of Wayfair (Part I)

by Hodgson Russ LLP on

By now we’re sure you have all heard about the U.S. Supreme Court case South Dakota v. Wayfair, Inc. This case reversed over 50 years of precedent and completely changed the way states can administer their sales tax laws with...more

Eversheds Sutherland (US) LLP

District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements

On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia now subjects digital...more

Holland & Hart LLP

Impact of the U.S. Supreme Court Wayfair Decision on the Outdoor Industry

by Holland & Hart LLP on

BACKGROUND: In June 2018, the U.S. Supreme Court issued an important tax decision in the matter of South Dakota v. Wayfair. In Wayfair, the Court determined that a state can impose a sales tax collection and remittance...more

Kilpatrick Townsend & Stockton LLP

5 Key Takeaways: U.S. Sales and Use Tax: Where are we after South Dakota v. Wayfair?

Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more

Adler Pollock & Sheehan P.C.

Wayfair And Gobstoppers

by Adler Pollock & Sheehan P.C. on

What’s something difficult to chew, changes colors rapidly, and is going to be around for a long time? If you answered the Wonka candy Everlasting Gobstopper, you would be correct....more

Rosenberg Martin Greenberg LLP

What to Know About Wayfair and Its Impact on Maryland Sales Tax Audits

Earlier this year, the Supreme Court decided on the much-anticipated case of South Dakota v. Wayfair, 585 U.S. ___, 138 S.Ct. 2080 (2018). At issue was the validity of a statute applying sales tax to internet retailers that...more

Alston & Bird

California Explains its Response to Wayfair

by Alston & Bird on

On October 24, 2018, the California Department of Tax and Fee Administration (“CDTFA”) held a stakeholder’s meeting to discuss the impact of South Dakota v. Wayfair on use tax collection in California. Among those at the...more

Kilpatrick Townsend & Stockton LLP

A Range Of State Responses After Wayfair

Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Steptoe & Johnson PLLC

West Virginia to Impose Sales and Use Tax Collection Requirements on Remote Sellers

by Steptoe & Johnson PLLC on

The West Virginia State Tax Department has announced that, beginning January 1, 2019, remote sellers will be required to be registered to collect and remit state and municipal sales and use tax for sales made to customers...more

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Updated: May 25, 2018:

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
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