Posts Tagged ‘Wayfair’
Sales Tax Danger for FBA Users
Sellers using fulfilled by Amazon (“FBA”) services have unique issues with respect to charging, collecting, and remitting sales and use taxes across the country. Often unaware of potential issues, FBA users are regularly blindsided by receiving a nexus letter from a state, which often is an indirect way of the state asserting that you have…
Read MoreArkansas Yet to Impose Economic Nexus Legislation
In the wake of the U.S. Supreme Court’s Wayfair decision, which overruled a physical presence requirement that stood for nearly three decades, several states began taking steps to enact economic nexus legislation similar to that of South Dakota. However, Arkansas has not been one of those states. The Arkansas Office of Revenue Legal Counsel issued…
Read MoreNevada Economic Nexus Thresholds Go into Effect November 1, 2018
Nevada enacted economic nexus thresholds for remote sellers in response to the Supreme Court’s Wayfair decision. Originally, there was no established effective date for the legislation. However, remote sellers should take notice that the Nevada Department of Taxation recently announced when the economic nexus rules would go into effect. Beginning November 1, 2018 remote sellers…
Read MoreSouth Carolina Issues Economic Nexus Guidance for Remote Sellers
The South Carolina Department of Revenue issued a guidance to remote sellers regarding their economic nexus standard in light of the U.S. Supreme Court’s Wayfair decision. Prior to the decision, the Department took the stance that although legislation allowed for the collection of sales and use tax by retailers not maintaining a physical presence, the…
Read MoreWashington Outlines How Businesses Can Determine Sale Date for Threshold Purposes
Effective October 1, 2018, certain remote sellers conducting business in Washington must begin collecting sales or use tax on taxable retail sales. Businesses that do not have a physical presence in the state will be required to collect sales or use tax if they exceed $100,000 in gross retail sales or have 200 or more…
Read MoreWest Virginia Provides Notice About Impending Economic Nexus Thresholds
In response to the recent U.S. Supreme Court Wayfair ruling, the West Virginia Tax Department issued an Administrative Notice (“Notice”) that will affect remote sellers prospectively. Beginning January 1, 2019, certain remote sellers will be required to collect and remit West Virginia sales and use taxes on taxable sales delivered into the state. In Wayfair,…
Read MoreLouisiana to Impose Economic Nexus Legislation on Remote Sellers in 2019
In response to the U.S. Supreme Court’s Wayfair holding, which eliminated the physical presence requirement that stood for nearly three decades, Louisiana has taken steps to capture sales tax revenue from transactions conducted by remote sellers. The Louisiana Department of Revenue issued a bulletin indicating that remote sellers must begin collecting and remitting state sales…
Read MoreNevada Establishes Economic Nexus Thresholds
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…
Read MoreA Federal Fix for Wayfair?
For over 50 years, US law was such that remote sellers could not be forced to collect another state’s sales tax unless the remote seller had some sort of physical presence in the state. However, in June of 2018, the United States Supreme Court changed the law of the land in South Dakota v. Wayfair.…
Read MoreWashington Enacts Economic Nexus Standard for Remote Sellers
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…
Read More