Search Results: wayfair

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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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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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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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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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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Competitive advantage

Tips for Turning Entity Management & State Compliance into a Competitive Advantage

March 15, 2024

…For and Tracking Tax Registrations Understanding where your business holds tax registrations is vital to maintaining smooth operations. South Dakota vs. Wayfair has led to an explosion in the number…

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Washington Explains That Enhanced Delivery Services Create Sales and Use Tax Nexus

June 29, 2018

…Supreme Court decision in South Dakota v. Wayfair, in which the Court determined that physical presence was no longer required for a taxpayer to have sales and use tax nexus…

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Sales Tax Landscape for SaaS Companies

May 5, 2020

In June 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair, Inc. case, paving the way for states to impose a sales tax collection obligation…

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