Search Results: wayfair
…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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…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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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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…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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…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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…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 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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…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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…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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…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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