Podcast: South Dakota v. Wayfair
The City of Minneapolis’s Sick and Safe Time Ordinance requiring employers with employees who perform at least 80 hours of work in a year in the city with paid time off for illness or other personal matters does not conflict...more
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
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
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 a decision with implications for the extraterritorial reach of the Foreign Corrupt Practices Act (FCPA), the U.S. Court of Appeals for the Second Circuit held in United States v. Hoskins that a person may not “be guilty as...more
The United States Court of Appeals for the Second Circuit dealt a blow to the U.S. government’s extraterritorial enforcement power on Friday, August 24, 2018, in prosecuting alleged violations of the Foreign Corrupt Practices...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
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
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
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
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
The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated July 19, the topic of the hearing will be...more
In a sign of how far e-commerce has changed in just a little over two decades, on June 21, 2018, the U.S. Supreme Court overturned its 1992 decision of Quill v. North Dakota (504 U.S. 298). The implications of this...more
What is the practical risk that states would take in applying Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might...more
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
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
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
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
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
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
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
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
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
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
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