Search Results: wayfair
…2018 decision issued by the U.S. Supreme Court in South Dakota vs. Wayfair, Inc. The ruling overturned it’s 26 year old “physical presence” sales tax nexus standard established in Quill…
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https://vimeo.com/368347131/818f2febc8
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…rules, see these recent articles from previous Aprio SALT Newsletters: “Wayfair and Sales Tax Nexus: Let the Aftermath Begin” and “Wayfair and Sales Tax Nexus: The Aftermath Part 2” [2]…
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…the U.S. Supreme Court’s decision in South Dakota v. Wayfair, has come relatively slow compared to many others jurisdictions. Soon after the Wayfair decision was issued in June 2018, a…
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…its indirect ownership in the LLC. New York City also addressed the recent U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc. as a reference to the constitutional state…
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…taxpayer does not meet the requisite sales revenue or transaction thresholds. In other words, physical presence still creates nexus even after Wayfair; all Wayfair stands for is that physical presence…
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…South Dakota S.B. 106. [4] South Dakota v. Wayfair, Inc., S.D. Cir. Ct., No. 32 Civ. 16-000092 (March 6, 2017). [5] South Dakota v. Wayfair, Inc., South Dakota Supreme Court,…
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…codified the Department of Revenue’s (the “Department”) prior guidance on Wayfair-related collection obligations for sellers and marketplace facilitators. A brief summary of the significant provisions is provided below. Codification of…
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…income to the extent included therein. Sales Tax Economic Nexus Just weeks away from the April 17 hearing in the U.S. Supreme Court case of South Dakota v. Wayfair, in…
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…Wayfair opinion has been the almost equally fast expansion of marketplace sales tax laws. As of the publication of this article, 39 states have enacted laws or issued guidance imposing…
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