Sales Tax

In the immediate term, the case has been remanded to the South Dakota Supreme Court for further review. In other words, assuming the final review isn’t a big surprise, South Dakota will be free to enforce its existing law as presented to SCOTUS in the ...

Recently, Avalara interviewed tax and technology consultant Brian Weaver, managing partner of Brian Weaver Consulting LLC, a firm serving client needs in transaction taxes, tax technology and taxation systems, and Sarbanes-Oxley (SOX) compliance.

While the South Dakota law which lead to the Supreme Court ruling envisions a $100,000 annual sales threshold, multiple large U.S. businesses as well as organizations such as the National Taxpayers Union Foundation have expressed their reservations or ...

Wolters Kluwer Tax & Accounting is offering the timely live webinar, Sales Tax Nexus – Post Wayfair, hosted by internationally recognized tax expert Mark Friedlich, Esq, CPA and Senior Director Corporate Indirect Tax at Wolters Kluwer Tax & ...

There used to be a time when brick and mortar stores thought they were losing ground to upstarts like Amazon, who initially didn’t charge sales tax because Amazon didn’t have a physical presence in the state where the sale was made. Eventually Amazon ...

The Court explicitly rejected the requirement that a remote seller must have a physical presence in a state before that state or its localities could require sales tax collection. A majority of the Court swept aside the rules that guided this area of ...

The Supreme Court has ruled the physical presence standard it upheld in Quill Corp. v. North Dakota (1992) is “unsound and incorrect.” That means states are allowed to tax businesses that don’t have a physical presence in the state.

On Thursday, the U.S. Supreme Court announced its decision in the South Dakota v. Wayfair, Inc. case to overturn the 1992 Quill, Corp. v. North Dakota nexus holding that a company must have a physical presence in a state before it can be held liable ...