South Dakota v. Wayfair

Wayfair: Ways to Create Sales Tax Nexus

shipment of boxes ready to ship is a way to create nexus

A year has passed since South Dakota v Wayfair, and many states have shifted their focus on enacting economic nexus standards for sales tax, yet there are a lot of other ways to create sales tax nexus. The Wayfair decision resulted in nexus standards addressing out-of-state remote sellers. There are still a variety of ways… Read more »

Sales Tax Reporting Requirements for Remote Sellers

preparing for new standards

South Dakota v Wayfair brought up much discussion regarding sales tax reporting requirements for remote sellers. Most states have determined thresholds of sales or transactions, that if met, require an out-of-state remote seller to collect and remit sales tax. These new thresholds are a substantial change in sales tax. Furthermore, this leaves many companies trying to… Read more »

Wayfair: Common Forms of Nexus

Laptop and computer mouse

The Supreme Court’s decision on June 21st, 2018 allows states to require out-of-state retailers to collect and remit sales tax, regardless of whether or not the retailer has a physical presence in that state. This is caused when a business has exposure to sales tax nexus. A business can establish sales tax nexus multiple ways…. Read more »

Major Changes in Sales Tax: Supreme Court Ruling South Dakota v. Wayfair

The recent Supreme Court ruling of South Dakota v. Wayfair will bring major changes to sales tax for most businesses. The case challenged South Dakota’s sales tax on internet retailers who do not have property or employees in the state. Historically, property and employee standards for taxation were part of the requirement set by the Quill Corp…. Read more »