Multistate – State of Wayfair: N.H. Has Its Eye on Sales Tax States (Corrected)

The June 21 South Dakota v. Wayfair ruling—which tossed outQuill Corp. v. North Dakota, the Supreme Court’s 1992 physical presence threshold for when states could tax remote sales—has many states looking to expand their authority over online sales taxation. The majority in the Continue reading Multistate – State of Wayfair: N.H. Has Its Eye on Sales Tax States (Corrected)

Maryland – Give online sales tax revenue back to Marylanders

“For the first half of 2018, Maryland leaders were preoccupied with Amazon.com, assembling an $8.5 billion incentive package to attract the online giant’s second headquarters to the state. Maryland’s brick-and-mortar shops could be excused for feeling ignored. Then on June 21, the Continue reading Maryland – Give online sales tax revenue back to Marylanders

South Dakota- Noem, Sutton Support Tax Cuts After Online Sales Tax Ruling

Candidates talk about lowering non-sales taxes in their campaign for Governor after Wayfair ruling.  Sales taxes go up…income (or property taxes) go down… www.usnews.com July 4, 2018, at 7:25 p.m. “South Dakota’s two top candidates for governor are talking tax Continue reading South Dakota- Noem, Sutton Support Tax Cuts After Online Sales Tax Ruling

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

California – Online sales tax ruling could bring ‘hundreds of millions of dollars’ to California

www.sacbee.com BY ADAM ASHTON AND CAITLIN CHEN July 02, 2018 12:01 AM “Last fall, more than 2,500 online retailers with out-of-state addresses received letters from California’s Department of Tax and Fee Administration informing them that they appeared to owe sales Continue reading California – Online sales tax ruling could bring ‘hundreds of millions of dollars’ to California

California – Wayfair Comments On CDTFA Website

ALERT! The State of California joined with 41 other states, two Territories and the District of Columbia in asking the Court to reject the physical presence test in support of today’s result. The department is currently reviewing the court’s opinion to determine Continue reading California – Wayfair Comments On CDTFA Website

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 – 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

Multistate – What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments – Urban Institute & Brookings Institution Tax Policy Center

What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments US Senator ND Heidi Heitkamp Former North Dakota Tax Commissioner (1986- 1992)- Senator Heitkamp explains the history of Quill (1992) and discusses the Wayfair decision (2018).   Continue reading Multistate – What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments – Urban Institute & Brookings Institution Tax Policy Center