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State and Local Government › Sales Tax › South Dakota v. Wayfair

K&L Gates LLP

The Inside Basis: Post-Wayfair Sales Tax Compliance and Exposure

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K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations....more

Akerman LLP - SALT Insights

Word Play: The Curious Case of Economic Nexus Legislation in Florida

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In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

Ballard Spahr LLP

Pennsylvania Adopts Economic Nexus Standard for Corporate Net Income Tax

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In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

White and Williams LLP on

On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more

Blank Rome LLP

New Pennsylvania Sales Tax Rules for Out-Of-State Sellers

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The Pennsylvania Department of Revenue (“DOR”) has adopted new rules explaining when out-of-state sellers are required to collect Pennsylvania sales tax on sales to Pennsylvania buyers. The new rules are effective July 1,...more

Kilpatrick

A Range Of State Responses After Wayfair

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Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

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On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

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