Like so many other states, Nevada has established an economic nexus threshold following the U.S. Supreme Court’s Wayfair decision.  The Supreme Court previously ruled that an out-of-state seller’s liability to collect and remit the tax to the consumer’s state depended on whether the seller had a physical presence in that state, but that mere shipment…

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In light of the U.S. Supreme Court’s Wayfair ruling, Washington has followed suit in requiring remote sellers to collect sales or use tax on taxable sales into the state.  Following an emergency rule enactment, the newly created economic nexus standard will go into effect October 1, 2018. Remote sellers will be required to collect sales…

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Sales tax nexus is just the more recent issue plaguing peer-to-peer platforms, which have been struggling with tax issues since their inception. June 2018 added a new problem to the mix, when the Supreme Court held in South Dakota vs. Wayfair that states could require businesses to collect and remit sales tax when certain economic…

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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…

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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.…

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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…

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Each week, more states continue to propose and/or adopt new legislation in response to the South Dakota v Wayfair US Supreme Court holding on June 21, 2018.  Of the larger states, Florida has remained mysteriously silent on whether it would follow the economic nexus legislation produced by South Dakota and repeated by dozens of other…

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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…

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A new Idaho nexus law will require certain out-of-state retailers to collect state sales tax on their sales to in-state customers.  The “click-through” nexus legislation goes into effect July 1, 2018. Any out-of-state retailers will be required to collect the tax and remit it to the Idaho State Tax Commission if the out-of-state seller has…

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Fulfillment by Amazon (FBA) sellers have faced much of the brunt of the rapid changes in sales tax nexus laws across the country that began in 2018. Seemingly overnight, the fallout from the South Dakota vs. Wayfair case resulted in sellers having to register for sales tax all over the country when previously they only…

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