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Nota Bene Episode 98: The U.S. Supreme Court’s Mark on U.S. Antitrust Law for 2020 with Thomas Dillickrath and Bevin Newman
Podcast: South Dakota v. Wayfair
Stealth Lawyers: Steven Abt & Moiz Ali, Craft Spirits Curators
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
Recent legislation has brought Kansas and Missouri up-to-date with the nation by instituting new tax collection requirements for out-of-state retailers lacking a physical presence in their state....more
The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more
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
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
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
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
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
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
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
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
On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more
Executive Summary - After Wayfair, unless Congress intervenes: The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation. Income...more
In the wake of the United States Supreme Court overturning Quill v. North Dakota, 504 U.S. 298 (1992), by its ruling in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), Michigan Department of Treasury issued a lot of...more
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
Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more
On August 7, 2018, the North Carolina Department of Revenue issued a Directive (SD-18-6) requiring remote sellers to begin collecting North Carolina sales tax on sales of goods and services to North Carolina customers. The...more
On June 21 the Supreme Court overruled its prior cases that prevented states from collecting sales taxes from out-of-state retailers. The prevailing rationale in the opinion involved the evolution of retail commerce from...more
In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more
Just about every State in the U.S. imposes a “sales tax” on the retail sale of goods and services in their State. That sales tax is required to be collected and remitted by the seller of the goods or services; however, if the...more
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
The U.S. Supreme Court's decision in South Dakota vs. 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...more
Stand Your Ground! Substantial Nexus Lives After Wayfair - The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in order for...more