MSDTaxLaw.com

Posts by Jeanette Moffa

How do you get a Sales Tax ID Number?

Now more than ever, businesses are finding that they need to obtain sales tax ID numbers in the states in which they are doing business. But how, exactly, do businesses go about getting a sales tax ID? Since the Supreme Court of the United States held in South Dakota vs. Wayfair that states could require businesses…

Read More

How to Register your Online Business for Sales Tax

You need to register to pay sales tax with multiple states, but how do you get started? Like many online retailers, you may have discovered the sales tax laws you were familiar with were turned on their head in June 2018 when the landmark decision, South Dakota vs. Wayfair, came down from the Supreme Court…

Read More

When to Register for a Sales Tax Permit

Businesses that know they need to register for sales and use tax may be dragging their feet in deciding when to go through with it. Between June 2018 and April 2019, many businesses have gone from being registered only in the states they are physically located in to needing to register in many states across…

Read More

I have nexus. What next?

Once business owners realize they have sales tax nexus, it is important to understand the registration options that come next. You may have done your research when you first heard about the recent Supreme Court case South Dakota vs. Wayfair that changed United States sales tax law forever. First, you may have looked into what…

Read More

What is Use Tax Reporting?

While businesses scramble to abide by new economic nexus laws in the post-Wayfair craze, many are overlooking a potentially even larger burden. This burden, Use Tax Reporting, has been lurking since before the Wayfair case and has become only more relevant after it. Use Tax Reporting evolved when states were restricted by the then-current case…

Read More

What is Affiliate Nexus?

Affiliate nexus is imposed when an out-of-state business has an “affiliate” located within the state. The theory behind affiliate nexus is that the relationship between the in-state business and out-of-state business is such that the out-of-state business has a sufficient presence within the state for it to be required to collect and remit sales tax.…

Read More

What is Click-Through Nexus?

Click-Through Nexus, often associated with the Amazon sales tax case that challenged it, is still confusing taxpayers almost a decade after the landmark case. Unfortunately, the new landmark case of South Dakota v. Wayfair that came down from the Supreme Court of the United States in mid-2018 has overshadowed this under-discussed nexus standard while simultaneously…

Read More

What is Economic Nexus?

Sales tax law changed forever in June 2018 when the Supreme Court of the United States issued a ruling in the South Dakota vs Wayfair case. Prior to the Wayfair case, the law of the land was that businesses collected and remitted sales tax in the states in which they were physically located. However, with…

Read More

What is the Definition of Nexus?

Sales Tax After Wayfair In June 2018, the Supreme Court of the United States made a ruling in South Dakota vs. Wayfair that changed sales tax law forever. Why? The short answer is: internet sales. Remember the first time you purchased something on Amazon and realized you didn’t have to pay sales tax? Like many…

Read More