Search Results: wayfair

Portland OR - SALT June 2025

Oregon Tax Ruling: NBC’s Economic Ties with Local Stations Triggers Income Tax Nexus

June 24, 2025

…itself of the substantial privilege of carrying on business in Oregon.”[7] Implications of the Wayfair decision on income tax nexus States have asserted income tax nexus against companies based on economic contacts dating back several decades, well before the Wayfair

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Virginia is for Lovers—and Internet Sales Tax

March 29, 2019

…a result of economic nexus rules being deemed constitutional by 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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picture of town in Arizona

Online Retailer’s Use of In-State Fulfillment Company Did Not Create Nexus in Arizona

July 26, 2023

By: Tracey Stewart, SALT Associate At a glance The main takeaway: Years after the Wayfair decision, physical presence nexus is alive and well, especially with the rise in remote employment post-pandemic.    Assess the impact: Companies need to consider whether their business activities may establish…

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Massachusetts Denies Nonresidents Refund Claim for COVID-19 Telecommuting

Massachusetts Denies Nonresident’s Refund Claim for COVID-19 Telecommuting

November 1, 2024

…U.S. Supreme Court’s decision in South Dakota v. Wayfair as support for its conclusion that the DOR’s emergency regulation did not run afoul of the Commerce Clause of the U.S. Constitution.  The ATB opinion referred to the Wayfair decision when…

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

February 26, 2019

…the fact that the Petitioner filed GCT returns due to 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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Washington Enacts New Economic Nexus Rules for B&O and Sales Taxes

March 28, 2019

…5581, which made changes to certain economic nexus provisions under the states Business & Occupation (B&O) and sales taxes and codified the Department of Revenue’s (the “Department”) prior guidance on Wayfair-related collection obligations for sellers and marketplace facilitators.  A brief…

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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 the same. By Betsy Tuck, SALT Manager The 2019 Hawaii…

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Uber Eats is a Marketplace Facilitator….Are You?

December 10, 2019

…Somewhat lost in the quick and expected proliferation of sales tax economic nexus laws following the United States Supreme Court’s Wayfair opinion has been the almost equally fast expansion of marketplace sales tax laws.  As of the publication of this…

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

April 24, 2019

…sales tax. By Tina M. Chunn, SALT Senior Manager As we seek to keep up with the changing state sales tax collection requirements in a post-Wayfair world, one of the issues that is becoming more widespread pertains to states requiring marketplace…

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South Carolina

DoorDash is Subject to Business License Tax in Anderson, South Carolina

March 26, 2025

…immaterial, noting that the U.S. Supreme Court Wayfair decision addressed the administrative burdens of a sales tax prior to ruling that physical presence was not required. The ALC determined that business license tax has less administrative burdens than sales tax…

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