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E-Commerce / Internet Sales Tax

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IMPORTANT! Updates for U.S. (and Foreign) On-Line Sellers - Regarding new "WAYFAIR" Sales Tax Requirements

If you are active in e-commerce, 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. What does this all mean? Well, depending on an on-line seller’s sales volume (or in some cases the number of transactions), a seller could potentially have to collect (and remit) sales tax in ALL states where they have activity.

While some may assume this situation only impacts sellers with South Dakota 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/e-commerce sellers (domestic and foreign) need to consider NOW!

WAYFAIR Economic Nexus Guide - BY STATE:

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

Foreign Sellers - and WAYFAIR?

There is a misconception out there that federal tax treaties exempt foreign sellers from U.S. (states) sales tax issues. Sadly, that is NOT the case – and foreign sellers are equally impacted by the new economic nexus requirements. View U.S. Sales Tax for Foreign Sellers information.

Locate Additional WAYFAIR Resources By ISSUE, INDUSTRY or STATE:

Open the links to view helpful posts in our various blog categories – and/or to locate experienced tax professionals - or to submit a question. View current sales tax blog categories By Issue, By Industry - or By State

Other E-Commerce / Internet Resources:

E-Commerce / Internet Tax - Legislation Updates in Plain English:

Internet tax specialist Sylvia Dion provides updates on Amazon Tax, Marketplace Fairness and more. Use the blog's "Comment" feature to submit comments or questions.

Internet Tax Q & A - Business and Compliance Practices:

Leading sales tax specialist Diane Yetter provides a comprehensive overview of key internet taxation issues in her "Sales Tax Questions" section.

Internet Tax - Sales Tax Basics:

Find brief overviews of internet taxation, sales tax legislation and Streamlined Sales Tax issues in "Sales Tax 101" section, written by California tax professional, Monika Miles.

Small Business E-Commerce:

Are you a small on-line seller? We've created a new blog category to meet your unique information needs. Use the blog's "Comment" feature to submit comments or questions.

Tax Webinars & Seminars:

Check our calendar to locate seminars and webinars regarding internet and/or e-commerce tax issues.

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