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.
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.
58 min read
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
4 min read
What is included in the “Wayfair checklist,” what policy choices do legislators have to make their state compliant, and, ultimately, how prepared is each state to start requiring that online retailers collect sales tax?
42 min read
Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. We clear up that confusion with this Q&A.
8 min read
The U.S. Supreme Court handed down its decision in South Dakota v. Wayfair. Thirty-one states that currently tax internet sales will be impacted.
3 min read
The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?
13 min read
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read
The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.
1 min read