IMPORTANT! Updates for U.S. (and Foreign) On-Line Sellers - Regarding new "WAYFAIR" Sales Tax Requirements
It’s likely that you have heard much about the recent South Dakota v. Wayfair case (“Wayfair”) in which the U.S. Supreme Court overturned a 51-year precedent which restricted states from imposing their sales tax obligations on out-of-state ("remote") retailers who lacked a physical presence in their state. Depending on an on-line seller’s sales volume (or in some cases the number of transactions), a seller could NOW potentially have to collect (and remit) sales tax in ALL states where they have activity.
MANY other states have followed South Dakota’s lead - and have also adopted new economic nexus rules. In fact, as of September 5th, 2018, THIRTY (30) states have already adopted economic nexus! This is an important issue which ALL on-line sellers (domestic and foreign) need to consider NOW!
Created (and updated) by Sylvia Dion, CPA – this table provides an overview of all states which have implemented economic nexus requirements. Bookmark this page and watch for updates – as things are changing quickly. View A By-State Guide on Economic Nexus
Select state (using drop down box on linked page) to open a state-by-state overview (by leading tax publisher CCH) which includes:
- Name and General Application of Sales Tax
- Nexus - General Requirements
- Local Tax
- SST/Streamlined Sales Tax
- Resale / Exemption Certificates
- Statute of Limitations
Sales Tax Support's STATE blogs feature experienced sales tax specialists from across the country. Our contributing bloggers provide helpful information (and commentary) - and welcome your questions and comments. While not all states are yet available - there are more to follow!
Locate sales tax professionals in all states.
Select desired state on linked page (using drop-down) and locate direct links to state/local nexus information offered on state web-sites.
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