Search Results: wayfair

Maryland Comptroller Issues Guidance on Approved Wayfair Regulations

September 18, 2018

…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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Webinar: Sales Tax Compliance in a Post-Wayfair World

October 24, 2019

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New Jersey Enacts Marketplace Facilitator Sales Tax Collection Requirement

October 30, 2018

…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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Virginia is for Lovers—and Internet Sales Tax

March 29, 2019

…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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New York City Rules That Tax Gain from Sale of Partnership Interest is Subject to Corporate Tax

February 26, 2019

…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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Texas Rules That Online Clothing Retailer Has Physical Presence Nexus

October 30, 2018

…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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Update: Is This the Beginning of a Paradigm Shift in Sales Tax Nexus?

February 2, 2018

…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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Washington Enacts New Economic Nexus Rules for B&O and Sales Taxes

March 28, 2019

…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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Georgia Legislature Passes Several Tax Bills During Final Days of 2018 Session

April 16, 2018

…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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Uber Eats is a Marketplace Facilitator….Are You?

December 10, 2019

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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