Search Results: wayfair

States can now force retailers without physical presence to collect sales tax, Supreme Court says

June 30, 2018

…and penalties. Check out all Aprio articles on Wayfair and its aftermath here. Interested in speaking with someone? Contact Jeff Glickman. Read more about Wayfair and its impact here. Interested…

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Texas Rules That Online Game is Subject to Sales Tax

September 27, 2019

…No. 114,493 (June 17, 2019). [2] It is worth noting that the years at issue in this decision predate the Wayfair decision. However, even post-Wayfair, the presence of an employee…

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Hawaii Enacts Economic Nexus Threshold for Income Tax and Other Significant Tax Legislation

August 29, 2019

Hawaii became the first state to enact a Wayfair economic nexus provision for income tax purposes, and this may be the beginning of a trend for more states to do…

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New York Rules that Marketplace Facilitator is Required to Collect Sales Tax

April 24, 2019

…collection requirements in a post-Wayfair world, one of the issues that is becoming more widespread pertains to states requiring marketplace facilitators to collect tax on sales of goods/services made by…

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Illinois Adopts Regulation on Trade Show Nexus

September 26, 2018

…do not meet the safe harbor requirements should register and file returns on a regular basis. Even after the Supreme Court decision in Wayfair, companies can still create nexus by…

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Local Louisiana Jurisdiction Rules That is Required to Collect Sales Tax on Third-Party Sales

February 4, 2019

…In today’s post-Wayfair environment, it is important not to forget local jurisdictions that are also becoming more aggressive at targeting remote sellers. Second, sales tax collection and remittance obligations may…

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3 State and Local Tax Resolutions for 2022

December 13, 2021

…nexus provisions, although Missouri’s rule does not go into effect until January 1, 2023. Our Wayfair webpage provides valuable information, including each state’s economic nexus threshold and effective date, as…

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What You Need to Know about Virginia’s New Sales & Use Tax Collection Requirements

June 27, 2019

Many states have updated their laws since the Supreme Court issued its South Dakota v. Wayfair decision in June 2018 to reflect an economic nexus standard for sales and use…

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Virginia Ruling Explains Documentation Requirement for Electronic Delivery of Software

May 27, 2021

…an exemption or supporting the nontaxable nature of a transaction. Given that the sales tax nexus landscape has evolved — with the Wayfair ruling paving the way for states to…

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A Tennessee Ruling Puts a Spotlight on the Sales Taxability of Marketplace Facilitators

July 29, 2021

…today The full story: Over the past three years (following the Wayfair decision), as states were enacting rules establishing economic nexus for sales tax, they were also enacting marketplace facilitator…

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