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South Dakota v. Wayfair

Following the 2018 South Dakota v. Wayfair U.S. Supreme Court decision eliminating the physical presence standard for sales tax nexus, nearly every state with statewide sales taxes have adopted collection and remittance obligations for remote sellers, and several have implemented marketplace facilitator regimes.

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Economic Nexus Tax Treatment by State, 2024

Economic Nexus Treatment by State, 2024

Reforming economic nexus thresholds would not only be better for businesses but for states as well. It is more cost-effective for states to focus on—and simplify—compliance for a reasonable number of sellers than to impose rules that have low compliance and are costly to administer. 

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Marketplace Facilitator Laws: Past, Present, and a Better Future

The current patchwork of state laws taxing marketplace facilitators is complex, burdensome, and inefficient. States should work to resolve these issues and standardize the otherwise disparate requirements—with or without an inducement from Congress or the courts.

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It’s the 5th anniversary of the groundbreaking Wayfair Supreme Court decision–a ruling that marked a new era of sales tax collection and changed how we think about taxation in the digital age.

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The Efficiency of State Administration of Local Taxes

The logic that has prevailed for local sales taxes should apply equally to other taxes that localities impose on multijurisdictional businesses, including local tourism taxes. The evidence is clear that central administration of local taxes reduces compliance costs without sacrificing local revenue.

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How Many Sales Tax Jurisdictions Does Your State Have?

Following the Wayfair decision, states’ move to tax online sales has increased the importance of simplicity in sales tax systems, as sellers now have to deal with differing regulations in multiple states. There are over 11,000 standard sales tax jurisdictions in the United States in 2020

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State Tax Changes as of January 1, 2020

This year was a significant one for state tax policy, and the wide range of changes taking effect January 1, 2020, reflects the scope and intensity of that activity. With states continuing to grapple with issues like the taxation of international income and collections obligations for remote sellers and marketplace facilitators, the coming year is unlikely to be any quieter.

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State Sales Taxes in the Post-Wayfair Era

Our new report explores the choices states have made regarding sales taxes following the South Dakota v. Wayfair Supreme Court online sales tax decision heading into calendar year 2020, outlines legal pitfalls states should seek to avoid, and offers up a few best practices for designing reliable, equitable, legally-sound remote sales tax regimes.

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