Posts Tagged ‘Wayfair’
An Update on the Wayfair Decision: And Then There Were None
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 sales tax economic nexus rule have finally joined the party. Know your requirements: If you conduct a multistate business, you need to be well-versed in…
Read MoreWayfair and Nexus: The Aftermath, Part 7 – Thresholds, Timing and Local Taxes
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 thresholds and procedures for registering after the thresholds are exceeded. States and localities continue to enact economic sales tax nexus rules following the Wayfair decision…
Read MoreWayfair and Nexus: The Aftermath, Part 6 – No More Cookies and Thresholds
Kansas’ Governor vetoed the state’s proposed Wayfair sales tax economic nexus legislation, but then the Kansas Department of Revenue issued an administrative announcement that the state would begin to enforce economic nexus against remote sellers without establishing any sales or transaction threshold. Since the Wayfair decision more than a year ago, Aprio’s SALT Newsletter has covered the flurry of…
Read MoreWayfair and Nexus: The Aftermath, Part 5 – Aggregation and Local Issues
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 impact of the decision on local tax jurisdictions. The one-year anniversary of the Wayfair decision was celebrated on June 21 and during the past year,…
Read MoreWayfair and Nexus: The Aftermath – Part 4
As states continue to issue guidance on their Wayfair rules, we are beginning to see the slight differences among them that will add to the complexity and cost of compliance. 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,…
Read MoreWayfair and Nexus: The Aftermath – Part 3
Indiana issued much-needed guidance to address which sales are used to calculate the economic nexus revenue threshold (other states need to as well), and the City of Philadelphia has joined the party with an economic nexus rule for its local income tax. In previous editions of our SALT Newsletter, we wrote about the flurry of…
Read MoreWayfair and Sales Tax Nexus: The Aftermath Part 2
Eleven more states will begin enforcement of their economic nexus sales tax rules beginning on Oct. 1, 2018. In our July 2018 SALT Newsletter, we wrote about the flurry of 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…
Read MoreWayfair and Sales Tax Nexus: Let the Aftermath Begin
There has been a flurry of state activity leading up to and following the Wayfair decision, as states begin the process of sorting out when and how they will enforce these new rules. It has been approximately six weeks since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, which we wrote about…
Read MoreStates can now force retailers without physical presence to collect sales tax, Supreme Court says
On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc.,[1] in which the Court, by a 5-4 vote, overruled over 50 years of precedent established by its rulings in Quill[2] and Bellas Hess,[3] and held that the physical presence nexus rule is “unsound and incorrect.”[4] This case…
Read More