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Sales Tax: Wayfair Decision

Your state tax resource to navigate the Wayfair decision’s impact on U.S. sales tax for online businesses.

TaxCore provides access to information on timely topics and developments impacting tax and accounting professionals.

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Bloomberg Tax

Bloomberg Tax provides comprehensive state coverage with expert analysis and tools such as the state tax chart builders to help you understand the state treatment of everything from corporate income tax and sales tax, to real property tax and nexus.

Wayfair Watch: Navigating Wayfair Case Implications

Our Wayfair Watch page helps you navigate and understand the complexity of complying with the states’ emerging economic nexus laws and rules. This powerful resource provides a Roadmap developed and updated by Bloomberg Tax’s content and analysis team, news and commentary, charts, tools, resources and more.

Wayfair Sales Tax Decision

In South Dakota v. Wayfair, Inc., the U.S. Supreme Court struck down the physical presence nexus standard established in Quill Corp. v. North Dakota and Natl. Bellas Hess. v. Illinois Dept. of Rev. The Court vacated the judgment of the South Dakota Supreme Court, which held that the state’s economic nexus standard imposing tax collection and remittance obligations on remote sellers was unconstitutional, and remanded the case for further proceedings not inconsistent with its decision. On Oct. 31, 2018, the state reached a final settlement with all parties, who are expected to comply with South Dakota’s economic nexus law beginning Jan. 1, 2019.

RELATED RESOURCES

 

Wayfair:
Special Report

One Year Later-This special report
includes a roundup of a weeklong
series by Bloomberg Tax & Accounting that looked at Wayfair’s impact and what comes next—from pending legal concerns to gradual enforcement of new laws.

Wayfair:
One Year Later

Drawing from the experiences of leading tax experts and SALT practitioners and incorporating the findings from this year’s survey, the webinar will help attendees navigate the complexity of complying with the states’ emerging economic nexus laws and rules.

Post-Wayfair:
Nexus Activity Roadmap

This roadmap provides a summary of sales and use tax nexus activity since the U.S. Supreme Court’s issuance of the South Dakota v. Wayfair, Inc. decision on June 21, 2018

 

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CUSTOMER RESOURCES

Access to this information requires a subscription to Bloomberg Tax.

Portfolio 1420-3rd: Limitations on States’ Jurisdiction to Impose Sales and Use Taxes

This Bloomberg Tax Portfolio Limitations on States’ Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420) explores the constitutional limitations imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment.

Portfolio abstract

Authors

  • John M. Allan, Partner, Jones Day
  • Michael J. Wynne, Partner, Jones Day

2019 Survey of State Tax Departments

Now in its 19th year, Bloomberg Tax’s Survey of State Tax Departments clarifies each state’s position on the gray areas related to the income taxation of corporations and pass-through entities as well as sales and use taxation, with an emphasis on nexus policies.

The information included in the resources below can be found in the 2019 Survey of State Tax Departments. Bloomberg Tax chart builders include more than 4,700 chartable topics. You can create charts instantly on everything from apportionment and filing requirements to penalties and tax rates, and specify criteria on a state-by-state basis.

Sales Tax Nexus State Chart

Marketplace Facilitators Chart

Marketplace Facilitators Map

Economic Nexus Standard Map

Featured Podcast

 

The U.S. Supreme Court’s 2018 South Dakota v. Wayfair decision upended a 26-year precedent that limited a state’s authority to tax goods being sold across state lines. A year later, states have amended their laws to target remote sellers and online sales platforms like Amazon.com Inc.

Bloomberg Tax reporter Ryan Prete spoke with Diane Yetter, founder of the Sales Tax Institute and president of consulting firm Yetter Tax, to discuss the ruling’s legacy so far and possible future legal issues. She said legal challenges could begin with differing interpretations of the laws, and go as far as class-action lawsuits against sellers for not collecting the taxes appropriately

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