News & Analysis as of

Substantial Nexus Interstate Commerce

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

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

Freeman Law

On-line Retailers and Remote Sellers: Sales and Use Taxes

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The Supreme Court of the United States’ decision in Wayfair, in June 2018, changed the landscape for sales and use taxes nexus for on-line retailers and remote sellers. Due to budgetary deficits the states are facing due to...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

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

BCLP

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

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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

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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

Alston & Bird

California Explains its Response to Wayfair

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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

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

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

Mitchell, Williams, Selig, Gates & Woodyard,...

South Dakota v. Wayfair: The Physical Presence Rule - Outdated and Overturned

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

Morrison & Foerster LLP

State + Local Tax Insights: Special Edition 2018

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

McDermott Will & Emery

House Judiciary Committee to Consider Wayfair Decision Impact

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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

Dickinson Wright

Supreme Court’s South Dakota v. Wayfair, Upends State Limitations on Taxing of Online Businesses

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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

Alston & Bird

INSIGHT: ‘Wayfair’: What Are the Practical Retroactivity Concerns?

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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

Kramer Levin Naftalis & Frankel LLP

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

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

Bowditch & Dewey

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

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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

Cooley LLP

Alert: States React to Wayfair

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

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

Lowndes

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

Lowndes 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

Baker Donelson

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

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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.

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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

White and Williams LLP

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

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

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