Wayfair & Economic Nexus for Foreign Sellers: Key Sales Tax Questions and Answers
If you’re a foreign (non-U.S.) seller making sales to U.S. consumers, you may have heard about the U.S. Supreme Court’s recent decision in South Dakota v. Wayfair, Inc. Perhaps you’ve also heard about a something called “economic nexus” and are wondering how this new standard impacts foreign sellers. In many of my prior “U.S. Sales Tax […]
Massachusetts’ Economic Nexus Regulation to be Enforced Retroactively; DOR Says its Regulation Not Impacted by Wayfair
In the days immediately following the U.S. Supreme Court’s decision in South Dakota V. Wayfair, many states quickly issued “Wayfair” statements. While some states applauded the decision, others affirmed their “economic nexus” rules adopted prior to Wayfair, and others noted they would review their rules in light of the decision and issue additional guidance at a later […]
As States Rush to Adopt Economic Nexus Post-Wayfair, Is Congressional Action Needed?
It’s hard to escape any discussion of Wayfair these days. This isn’t surprising, as we witnessed history on June 21, 2018, when the U.S. Supreme Court overturned the physical presence standard in South Dakota v. Wayfair. And in doing so, overturned 51 years of precedent that had restricted states from imposing their sales tax […]
Economic Nexus: The “New Normal” or the Demise of Quill?
IMPORTANT UPDATE: Since the original publication of this post, the South Dakota law, discussed in detail below, was challenged as unconstitutional. On June 21, 2018, the U.S. Supreme Court held in favor of the state in South Dakota v. Wayfair and overturned the physical presence standard – opening the door for other states to adopt […]
Amazon and Other Nexus Expanding Laws, a State-by-State Chart
IMPORTANT UPDATE: Since the original publication of this post, SO MUCH has happened in the area of sales tax. The most significant being the U.S. Supreme Court’s decision in South Dakota v. Wayfair, which overturned the long established physical presence standard. The Amazon and other nexus expanding laws described in this post focused on states finding ways to stretch […]
State Tax Nexus – Triggered By So Much Less Than an Obvious Physical Presence
Nexus! Now here’s a term that’s been used quite often these days, especially in the debate about whether internet retailers should be charging sales tax on sales to customers in states in which the e-tailers have no presence. If you’ve been following the many reports on the “internet sales tax” dilemma, you’ve likely seen the […]
Navigating Nexus, Published in the November 2010 Issue of the Journal of Accountancy
Nexus, nexus, nexus, aahhhh, NEXUS! The mere word can send a chill down the spine of a taxpayer who suspects its activities in a state may have created that sufficient “connection” or “tie” to subject him to a state’s income or other business tax, or to be subject to a state’s sales tax collection requirement. […]