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 taxuse taxwayfairquillThis is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues relatAdam B. ThimmeschDarien ShanskeDavid Gamage
In the five years since the momentous Wayfair decision by the U.S. Supreme Court, the sales tax landscape has shifted dramatically. Until that point,nexus— the connection between a seller and state that requires the seller to collect and remit sales tax there — was based on having a physi...
Online sales tax regulations, from the vendor standpoint, have often been described as being as clear as mud. Do you, as a vendor, have to collect sales tax for sales in states in which you donothave a physical presence? The Supreme Court weighed in on this matter inQuill Corp. v. No...
The U.S. Supreme Court's decision inSouth Dakota v. Wayfair, Inc., et al.represents a significant change in the sales tax collections and remitting responsibilities of all businesses (large or small) involved in selling at retail across state lines by means of e-commerce. Baker ...
On June 21, 2018 the Supreme Court ruled that states could require online retailers with “economic nexus” in the state to collect sales tax from buyers in that state, even if the retailer had no other presence in the state. Here’s what’s happening wi
How to Execute Post-Wayfair Tax CalculationsPost-Wayfair Sales Tax Calcul ByDavid Hillegass In June of 2018, the U.S. Supreme Court released its ruling on South Dakota v. Wayfair. The ruling, for all intents and purposes, did away with the physical presence test for determining when a ret...
Supreme Court said states could collect taxes on remote sales. Previously, states could only collect tax on transactions with businesses maintaining a physical presence in the state. Since the verdict, many states have passed their own legislation establishing an economic nexus, or a taxable ...
Supreme Court’s 2018 decision in South Dakota v. Wayfair. Their ruling allows states to mandate out-of-state sellers, including online retailers, retail service providers, and numerous other businesses, to collect and remit sales tax for sales made in that state, even if they don’t have a...
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 ...