Multi-State – Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Tax Foundation by Katherine Longhead April 17, 2018 All eyes are on the U.S. Supreme Court as oral arguments begin today in the case of South Dakota v. Wayfair, Inc., a decision anticipated to bring clarity in how and when online Continue reading Multi-State – Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Multistate – Enzi applauds Supreme Court decision to allow states to collect sales & use tax from out-of-state businesses

U.S. Senator Mike Enzi, R-Wyo., applauded the U.S. Supreme Court today for overturning its 1992 decision, Quill Corp. v. North Dakota, which prohibited states from imposing a local  tax on out-of-state retailers that do not have a physical presence in the Continue reading Multistate – Enzi applauds Supreme Court decision to allow states to collect sales & use tax from out-of-state businesses

Multistate – Twix is food, but Snickers is candy? Wayfair decision levels the sales tax playing field

www.kansascity.com BY D. SCOTT LINDSTROM July 02, 2018 08:30 PM “A few examples of the differing standards: ▪ New Jersey knitters pay sales tax on yarn purchased for art projects, but not on yarn earmarked for sweaters. ▪ Texas taxes sales of Continue reading Multistate – Twix is food, but Snickers is candy? Wayfair decision levels the sales tax playing field

Multistate – Complete Auto Four Prong Test (1977)

The four-pronged test from the SCOTUS ruling in 1977  (Complete Auto Transit, Inc. v. Brady) is the standing standard for commerce clause nexus now that Quill is gone. Accordingly, South Dakota’s law, or any like it, will be enforceable on remand Continue reading Multistate – Complete Auto Four Prong Test (1977)

Multistate – Tax Foundation – Map 31 States Tax Internet Sellers Without Physical Presence

This map was created by the Tax Foundation prior to the Wayfair ruling. Note the “physical presence” states are no longer limited by the 1992 Quill protections as of June 21, 2018 and it is unclear what retroactive effect this Continue reading Multistate – Tax Foundation – Map 31 States Tax Internet Sellers Without Physical Presence

Multistate – Online Commerce – Ebay Comments Internet Sales Tax At a Glance

eBay responds to the Wayfair decision articulating their concerns on behalf of their “small Internet-enabled businesses” who could be “forced to collect and remit sales taxes in up to 9,600 jurisdictions nationwide.” “eBay opposes any attempt to impose Internet sales Continue reading Multistate – Online Commerce – Ebay Comments Internet Sales Tax At a Glance

Multistate – Online Commerce – Etsy Responds to U.S. Supreme Court Decision

Etsy responds to the Wayfair decision articulating their concerns on behalf of their “microbusiness” sellers who could potentially face significant challenges of tax collection obligations across multiple states. “Across Etsy’s platform, 87% of sellers are women, and 97% work from Continue reading Multistate – Online Commerce – Etsy Responds to U.S. Supreme Court Decision

Multistate – Why Wayfair Isn’t Fair

www.city-journal.org Steven Malanga, June 26, 2018 “The real danger for merchants and consumers, however, is what comes next. The Wayfair decision may encourage some aggressive states (California and New York come to mind), and some states desperate to collect more taxes (New Jersey, Connecticut, Continue reading Multistate – Why Wayfair Isn’t Fair

Multistate – Supreme Court’s Quill And Wayfair Cases Explained

www.forbes.com – Timothy M. Todd, JUN 27, 2018 @ 02:26 PM “After Wayfair, it’s a new world for online retailers. It will be interesting to see how States and retailers will adapt to the new post-Wayfair world.” Supreme Court’s Quill And Wayfair Cases Explained