Posts Tagged ‘Wayfair’
New Georgia Nexus Legislation Expands “Dealer” Definition and Imposes a Use Tax Notice Requirement
Georgia has enacted legislation that will expand the sales and use tax definition of “dealer” and also impose a new use tax notice requirement. The legislation will go into effect January 1, 2019, and will be applied on a prospective basis on sales made on or after that date. The term “dealer” will be expanded…
Read MoreArkansas Sales and Use Tax Impact of Wayfair Decision
Wayfair has quashed the requirement that a company or vender must be physically located in a state to be subject to the respective sales and use tax within the state. The landmark Supreme Court of the United States decision has prompted responses from states across the country. However, the Arkansas Office of Revenue legal counsel…
Read MoreRemote Sellers May Voluntarily Collect Wyoming Sales Tax
Despite several states’ immediate response to the Supreme Court’s Wayfair ruling, requiring remote sellers to collect sales tax upon the satisfaction of certain economic thresholds, the Wyoming Department of Revenue is not currently mandating remote sellers to license with the state in order to collect and remit sales tax. In Wayfair, the Supreme Court of…
Read MoreRemote Sellers Required to Collect Louisiana Sales and Use Tax in 2019
The new decision from Wayfair has prompted Louisiana to require the collection of sales and use tax from certain remote sellers effective January 1, 2019. Wayfair has removed the previous requirement that a company or vender be physically located in a state to be subject to the respective sales and use tax within the state.…
Read MoreRemote Sellers May Need to Collect Idaho Sales and Use Tax in 2018
The recent Wayfair case has eliminated the requirement that a business be physically located in a state to be subject to the respective sales and use tax within the state. The landmark decision from the Supreme Court of the United States has prompted responses from states across the country. The Idaho State Tax Commission is…
Read MoreRemote Sellers Must Collect Maine Sales Tax Effective July 1, 2018
Effective July 1, 2018, Maine joined several states in response to the Supreme Court’s Wayfair case by requiring remote sellers to collect sales tax when certain economic thresholds are met. In Wayfair, the Supreme Court of the United States reversed the longstanding “physical presence” rule that it had established in the 1992 case of Quill…
Read MoreRemote Sellers Must Collect New Jersey Sales Tax Effective October 1, 2018
Effective October 1, 2018, New Jersey is jumping on the bandwagon of states responding to the Supreme Court’s Wayfair case to require remote sellers to collect sales tax when certain economic thresholds are met. In Wayfair, the Supreme Court of the United States quashed the requirement that a company or vendor have a physical presence…
Read MoreNew Voluntary Disclosure Opportunities for Remote Businesses in the Wake of Wayfair
The Florida Department of Revenue has had a voluntary disclosure program for years. The program allows for a three year look-back period for which the taxpayer would pay any taxes owed with no penalty. Florida even offers a modified version for taxpayers who collected tax and failed to remit it. However, in these cases a…
Read MoreWhat Does Wayfair Mean for Retailers that Sell into Minnesota?
On June 21, 2018, the Supreme Court released an opinion that would change the online marketplace forever. In South Dakota v. WayfairSouth Dakota v Wayfair , SCOTUS overruled the longstanding physical presence requirement outlined in Quill Corp. v. North Dakota. For more of a background on these cases see our recent blog, Wayfair Puts Quill’s…
Read MoreWayfair Puts Quill’s Physical Presence Test for Sales and Use Tax Collection to Bed
The Supreme Court of the United States (“SCOTUS”) issued a ruling that significantly impacts online retailers and shoppers alike. Specifically, on June 21, 2018, the Supreme Court released its opinion in South Dakota v. Wayfair, that overruled 50 years of case law dealing with sales tax collection most recently addressed in Quill Corp. v. North…
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