Recent nonstatutory state reactions to Wayfair
Several states have begun extending the economic nexus standard approved in Wayfair beyond sales tax, adopting economic nexus provisions for corporate income taxes.
Sales and use tax
Practical implications of the Wayfair decision
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.
Wayfair’s impact on not-for-profit purchases and revenues
Not-for-profits that sell goods or services may find themselves needing to register for sales tax accounts in other states to remain in compliance.
M&A considerations in light of Wayfair
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.
Unintended consequences: Considerations for a marketplace seller
Marketplace sellers, especially smaller businesses with limited resources, may face unexpected liabilities and obligations.
Alabama Scholastic case: Historic sales and use tax nexus issues with an eye toward Wayfair
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 .
Why SALT will take center stage next to tax reform in 2019
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.
Retailer not required to file sales tax refund claim for consumer
A recent case affirmed an appellant could not compel Costco to seek refunds of over-collected sales tax charged on items that the California Board of Equalization classified as exempt food.
Initial perspectives on Wayfair
This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.
Supreme Court abolishes physical presence requirement for sales tax collection
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.
Supreme Court overturns Quill’s physical presence requirement
The U.S. Supreme Court held that states can assert nexus for sales and use tax purposes without requiring a seller’s physical presence in the state.
Supreme Court hears oral arguments in sales tax nexus case
The Supreme Court heard oral arguments in a case with broad remote sales tax collection ramifications.
States probing boundaries of ‘physical presence’
States are attempting to increase revenues by enacting laws that expand the definition of nexus-creating activities.
Sales-and-use-tax nexus in the internet age: What’s a retailer to do?
States have gotten creative and taken matters into their own hands in an attempt to collect lost tax revenue.
Sales-and-use-tax considerations of software as a service
This column discusses compliance considerations, including nexus, taxability, and how to source the revenues from customers.
Sales-and-use-tax pitfalls in the construction and real estate industries
This item examines the most common sales-and-use-tax problems and the preventive measures companies can take to avoid these issues or handle them in an audit.
Managing Sales and Use Tax Risk Through a Policy and Procedure Review
This column discusses key aspects of a policy and procedures review from the perspective of an outside adviser.
Why Submit Electronic Sales Tax Payments via ACH Credit?
This article offers advice on how to choose between ACH credit electronic payment and ACH debit electronic payment.
Sales and Use Tax Audit Sampling
Depending on how a state's audit sample is designed and weighted, large sales and use tax audit assessments may be in error due to the sampling methodology itself.
Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
