Search Results: wayfair

An Update on the Wayfair Decision: And Then There Were None

May 27, 2021

By: Jeff Glickman, SALT Partner At a glance: Wayfair news: As we approach the three-year anniversary of the South Dakota v. Wayfair, Inc. decision, the last three states without a sales tax economic nexus rule have finally joined the party. Know your requirements: If you conduct a multistate business, you need to be well-versed in…

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Michigan Court of Appeals Tells Tax Tribunal to Consider Income Tax Nexus in Light of Wayfair

February 27, 2020

A few jurisdictions have begun to enact Wayfair-type economic nexus rules for income tax purposes, but this Michigan case raises the possibility that states may apply economic nexus principles for periods prior to the Wayfair decision. By Jess Johannesen, SALT Manager Since the expansion of economic sales tax nexus rules following the U.S. Supreme Court Wayfair…

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Wayfair and Nexus: The Aftermath, Part 7 – Thresholds, Timing and Local Taxes

October 30, 2019

States and localities continue to enact sales tax economic nexus rules, apply Wayfair to income tax, and provide guidance in a variety of areas, including what revenue counts toward the thresholds and procedures for registering after the thresholds are exceeded. States and localities continue to enact economic sales tax nexus rules following the Wayfair decision…

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Webinar: Sales Tax Compliance in a Post-Wayfair World

October 24, 2019
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Wayfair and Nexus: The Aftermath, Part 6 – No More Cookies and Thresholds

September 10, 2019

Kansas’ Governor vetoed the state’s proposed Wayfair sales tax economic nexus legislation, but then the Kansas Department of Revenue issued an administrative announcement that the state would begin to enforce economic nexus against remote sellers without establishing any sales or transaction threshold. Since the Wayfair decision more than a year ago, Aprio’s SALT Newsletter has covered the flurry of…

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Wayfair and Nexus: The Aftermath, Part 5 – Aggregation and Local Issues

June 25, 2019

To celebrate the one-year anniversary of the Wayfair decision, this article addresses recent guidance from Virginia on its aggregation rules for computing the sales threshold, as well as the potential impact of the decision on local tax jurisdictions. The one-year anniversary of the Wayfair decision was celebrated on June 21 and during the past year,…

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Wayfair and Nexus: The Aftermath – Part 4

May 31, 2019

As states continue to issue guidance on their Wayfair rules, we are beginning to see the slight differences among them that will add to the complexity and cost of compliance. In addition, Hawaii is the first state to enact a Wayfair rule for income tax nexus. This article summarizes recent post-Wayfair activity in Wisconsin, California,…

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Wayfair and Nexus: The Aftermath – Part 3

April 24, 2019

Indiana issued much-needed guidance to address which sales are used to calculate the economic nexus revenue threshold (other states need to as well), and the City of Philadelphia has joined the party with an economic nexus rule for its local income tax. In previous editions of our SALT Newsletter, we wrote about the flurry of…

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Wayfair and Sales Tax Nexus: The Aftermath Part 2

September 26, 2018

Eleven more states will begin enforcement of their economic nexus sales tax rules beginning on Oct. 1, 2018. In our July 2018 SALT Newsletter, we wrote about the flurry of state activity leading up to and immediately following the United States Supreme Court decision in South Dakota v. Wayfair.[1] Guidance continues to be published by…

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Wayfair and Sales Tax Nexus: Let the Aftermath Begin

July 24, 2018

There has been a flurry of state activity leading up to and following the Wayfair decision, as states begin the process of sorting out when and how they will enforce these new rules. It has been approximately six weeks since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, which we wrote about…

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