Search Results: wayfair

Virginia Ruling Explains Documentation Requirement for Electronic Delivery of Software

May 27, 2021

…with the Wayfair ruling paving the way for states to assert economic nexus and sales tax collection obligations on businesses without any physical presence in the state — proper recordkeeping and documentation of exemptions should be paramount now more than…

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Competitive advantage

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

March 15, 2024

…tax registrations is vital to maintaining smooth operations. South Dakota vs. Wayfair has led to an explosion in the number of sales & use tax registrations held by the average business. Remote employees have caused more businesses than ever to…

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Wisconsin SALT April 2024

Taxpayer Created Income Tax Nexus from Licensing Software to Wisconsin Users

April 29, 2024

…in Wisconsin. The bottom line Except for the states that have enacted factor-presence nexus thresholds, there are no specific quantitative thresholds for income tax economic nexus in the same manner that we have seen for sales tax following the Wayfair

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Arizona

Arizona Court Reversal: Online Retailer’s Use of In-State Fulfillment Company Created Nexus

June 26, 2024

…on the Wayfair case and state economic nexus rules, it is important to remember that physical presence nexus is alive and well. Businesses need to be aware of the activities done by their independent contractors, as those activities in a…

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Seattle WA view of the city

In-State Activities Performed by a Third-Party Representative Created Sales Tax Nexus in Washington

December 16, 2024

…of the focus regarding sales tax nexus has been on the economic nexus rules enacted by the states, which came in response to the United States Supreme Court decision in South Dakota v. Wayfair, Inc.[1] That case ruled that physical presence was…

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