News & Analysis as of

Internet Retailers Physical Presence Test

Bowditch & Dewey

The Wayfair Decision: How Technology is Changing State Tax Laws

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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

Stinson LLP

Sales and Use Taxes: Kansas and Missouri Move to Impose Collection Obligations on Marketplace Facilitators

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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

McDermott Will & Emery

Internet Sales Lead to Personal Jurisdiction Despite No Physical Presence

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Addressing the issue of personal jurisdiction in a trademark infringement case, the US Court of Appeals for the Seventh Circuit reversed the district court and concluded that the plaintiff had made a prima facie showing that...more

Eversheds Sutherland (US) LLP

Congressional hearing on Wayfair raises sales tax burden issues

On March 3, 2020, the United States House of Representatives’ Committee on Small Business, Subcommittee on Economic Growth, Tax, and Capital Access, held a hearing titled, “South Dakota v. Wayfair, Inc.: Online Sales Taxes...more

Morgan Lewis

Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

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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

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

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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

Jones Day

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

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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

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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

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

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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

Ballard Spahr LLP

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

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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

MoFo Tech

Don’t Snooze on Potential New Sales Tax Collection Obligations

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Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via...more

Morrison & Foerster LLP

California Update Regarding Implementation of Sales and Use Tax Collection Requirement After Wayfair

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On October 24, 2018, the California Department of Tax and Fee Administration (CDTFA), including Director Nick Maduros, held a meeting for taxpayers and stakeholders to discuss implementation of the California sales and use...more

Kilpatrick

A Range Of State Responses After Wayfair

Kilpatrick on

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

Akerman LLP - SALT Insights

Significant Changes To Illinois Nexus Rules effective October 1, 2018

Illinois recently passed Public Act 100-587 which requires remote sellers with no physical presence in Illinois to register and collect Use Tax on sales sourced to the state if certain thresholds are meet, effective October...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

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

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

Womble Bond Dickinson

U.S. and Foreign Businesses: You are Now “Virtually” Certain to Have Multistate Tax Obligations

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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

Dickinson Wright

Michigan Department of Treasury Levels the Playing Field Regarding Sales Taxes from Online Retailers Beginning Oct. 1

Dickinson Wright on

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

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

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

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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

Smith Anderson

Remote Sellers Face Deadline for North Carolina Sales Tax Compliance: North Carolina Responds to Wayfair

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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

Amundsen Davis LLC

The Supreme Court Ruled That States May Collect Sales Taxes From Out-Of-State Retailers: Now What?

Amundsen Davis LLC on

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

Smart & Biggar

No store, no problem: Federal Court’s broad interpretation of “use” an advantage for non-Canadian retail trademark owners

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Non-Canadian retailers can breathe a sigh of relief thanks to the Federal Court of Canada’s decision in Dollar General Corporation v 2900319 Canada Inc, 2018 FC 778 (“Dollar General”). The decision reaffirms the Court’s...more

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