IMPORTANT! Updates for U.S. (and Foreign) On-Line Sellers - Regarding new "WAYFAIR" Sales Tax Requirements
It’s likely that you have heard much about the recent South Dakota v. Wayfair case (“Wayfair”) in which the U.S. Supreme Court overturned a 51-year precedent which restricted states from imposing their sales tax obligations on out-of-state ("remote") retailers who lacked a physical presence in their state. Depending on an on-line seller’s sales volume (or in some cases the number of transactions), a seller could NOW potentially have to collect (and remit) sales tax in ALL states where they have activity.
MANY other states have followed South Dakota’s lead - and have also adopted new economic nexus rules. In fact, as of September 5th, 2018, THIRTY (30) states have already adopted economic nexus! This is an important issue which ALL on-line sellers (domestic and foreign) need to consider NOW!
Created (and updated) by Sylvia Dion, CPA – this table provides an overview of all states which have implemented economic nexus requirements. Bookmark this page and watch for updates – as things are changing quickly. View A By-State Guide on Economic Nexus
- Sales Tax Nexus - Determining If You Need To Collect Sales Tax
- Sales Tax Compliance - The Sales Tax Process (Registration through to Returns)
- Sales Tax Exemptions - Issues and Documentation
- Drop Shipments - Third Party Shippers and Other Multi-Address Scenarios
- Internet Taxation - Are Businesses Required to Collect Tax on Sales Made Over the Internet?
- Taxability - Tax on Specific Products or Services
- Sales Tax 101 - Basic Concepts
- Commerce Clause to Quill Corp
- Tax Nexus, TPP & Exemptions
- Sales Tax Registration to Compliance
- Sales Tax Audits & Acquisitions
- Internet Tax & SST
Have a question about key sales tax issues? Don't forget to check our Sales Tax Basics blog posts.
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