202406.25
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Wayfair Decision: Six Years Later

by in Economic Nexus, Marketplace Facilitators, Nexus Analysis, Sales Tax, South Dakota, State Sales Tax Laws, States, Wayfair

Six years ago, the U.S. Supreme Court’s ruling in South Dakota v. Wayfair, Inc. revolutionized the e-commerce landscape by allowing states to mandate sales tax collection from out-of-state sellers based on economic presence rather than physical presence. This decision overruled the 1992 Quill Corp. v. North Dakota precedent, ushering in a new era for state…

202002.26
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Navigating Sales in a Post-Wayfair Environment

by in Amnesty, Audit Defense, Economic Nexus, Legal Research & Opinions, Marketplace Facilitators, Multi-State, Nexus Analysis, Sales Tax, Sales Tax Audit Defense, Sales Tax Maintenance, Seminars & Training, South Dakota, State Sales Tax Laws, Wayfair

Multistate – Almost two years after the Supreme Court’s Wayfair decision, most companies know by now that states can require remote sellers with no physical presence to collect sales tax. The taxability of specific items and sales tax exemptions vary by state, so many companies are struggling to determine which items to collect tax on and…