In June 2018, the U.S. Supreme Court overturned a prior decision that required sellers to have a physical presence in the state before the state could require the collection and remittance of sales tax for goods or services sold to its residents. In the Wayfair case, the Court upheld a S...
Sales tax cases continue to arise in the courts, too: Earlier this year, the U.S. Supreme Court declined to hear a case arguing that a company located in North Carolina should not have to pay the state $3.24 million in sales taxes and penalties for items that it sold outside of the ...
In previous publications, we talked about the Wayfair case and the states’ right to impose their sales tax laws (both the tax itself as well as the obligation to collect and remit on their behalf). We believe the Wayfair decision could greatly expand the states’ rights even for those stat...
Most ERP or billing systems have at least rudimentary functionality that can perform sales tax calculations for invoicing; you will just have to buy the content (e.g. tax rates and/or taxability rules) and upload it into your system. The difficulty with this approach is that tax rates, and...
SCOTUS Decided! But what does “Wayfair” mean for SaaS companies? In our last publication about the Wayfair case we talked about the states’ right to impose their sales tax laws (both the tax itself as well as the obligation to collect and remit on their behalf). We believe the Wayfair...
Please join Steptoe for a 90-minute webinar as we make sense of the new and challenging sales tax issues presented by the US Supreme Court's recent decision in the Wayfair case. The Wayfair case tossed out the long standing "physical presence" nexus test for sales tax collection for an "...
If you sell goods or services online, you may have heard of the Supreme Court case South Dakota v. Wayfair, Inc. In this post, I'll discuss the impact of this case on online goods and service providers from a technological perspective, and solutions I have helped implement for Hashrocket'...
On June 21, 2018, the U.S. Supreme Court decidedSouth Dakota v. Wayfair, Inc.,1a case that would significantly change the landscape of sales tax collection as tax practitioners had come to know it. The decision allowed South Dakota to impose its sales tax collection requirements on remote ...
— Both the House and the Senate passed versions of a Wayfair tax Thursday, moving the legislative priority forward as session reached its midpoint. SB 153 from Sen. Andrew Koenig and Rep. J. Eggleston’s HB 554 would both allow the state to impose a sales tax on online purchases made...
Proponents viewed this as a major step in restoring lost tax revenues to the states. Critics point to the inconsistency of the Court's ruling with stare decisis, the regressive nature of sales taxes, and recent public policy mandates stemming from the Covid pandemic. ...