Search Results: wayfair

Wayfair and Sales Tax Nexus: Let the Aftermath Begin

July 24, 2018

…in response to the Wayfair decision: “The Department plans to administer the collection responsibility consistently with the Supreme Court’s decision in Wayfair, which looked favorably upon an exception for remote…

See More

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

February 27, 2020

…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 decision, several jurisdictions have extended…

See More

Wayfair and Nexus: The Aftermath – Part 3

April 24, 2019

…and immediately following the U.S. Supreme Court decision in South Dakota v. Wayfair as states continued to publish more substantive guidance.[1] Since the Wayfair decision in June 2018, there are…

See More

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

September 10, 2019

…and Massachusetts have passed legislation to replace “cookie” sales tax nexus rules, which predated the Wayfair decision, with economic nexus rules consistent with Wayfair.  Additionally, Kansas, one of the few remaining states without…

See More

Wayfair and Nexus: The Aftermath – Part 4

May 31, 2019

…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, Georgia and Hawaii. Wisconsin In…

See More

Wayfair and Sales Tax Nexus: The Aftermath Part 2

September 26, 2018

…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 the states, and we are…

See More

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…

See More

States Begin Applying Wayfair Decision to Income Taxes

October 14, 2019

…Supreme Court’s decision in South Dakota v. Wayfair, Inc. This is not surprising given that the dust has not yet settled for many states’ implementation of their Wayfair-like economic nexus…

See More

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…

See More

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…

See More