Nexus

The regulations provide examples to help taxpayers determine when a seller or facilitator becomes either a “marketplace facilitator” or “retailer” for California sales and use tax purposes and when a taxpayer establishes a tax registration and filing responsibility in California based on its sales activity.

New York’s and New Jersey’s different interpretations of situs could result in double taxation.

States have been showing a trend toward taxing
an increasing number of services.

Businesses can follow this six-step analysis to make
sure they cover their bases in complying with new remote-seller sales-and-use-tax responsibilities.

Buyers and sellers must now consider how Wayfair affects M&A tax due-diligence efforts, purchase agreement indemnities, and navigating remediation
plans between the parties around prior-period exposures.

A recent Alabama Court of Civil Appeals decision held that the business model used by a prominent classroom bookseller did not create use tax nexus
in Alabama during a lengthy audit period at issue .

Wayfair and the TCJA have positioned SALT issues to be a leading consideration in the overall tax landscape in the 2019 tax return preparation season.

This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.

The Supreme Court overturned its decision that required businesses to have physical presence
in a state before the state could require them to collect and remit sales tax on purchases by customers within the jurisdiction.