Life After Wayfair: Multi-State Tax Problems for Everyone
The U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair radically changed how state sales and use taxes work in this country. For decades, the rule was that a business without a physical presence in a state could not be forced by that state to collect tax on sales to state residents. This was the “bright line” test created by the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota.
The Wayfair decision did away with the bright-line test created by Quill. The “safe harbor” provided by not having physical presence in a state no longer exists. Now, every business that sells products online has a potential sales and use tax liability in every state they deliver products into. This is true even if the business does not have a physical presence in those states.
- How did we get here? The law before Wayfair and why it changed;
- How states have been addressing their options after Wayfair;
- How businesses can “triage” their potential exposure and put together a compliance plan;
- The weird world of “nexus” that was unleashed by Wayfair and what it means for different types of businesses;
- This includes marketplace nexus (and Amazon’s latest legal battles), tail nexus, the limits of due process, and arguments we can expect to see emerge over the next few years.
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