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The Implications of Wayfair

Now that the South Dakota v. Wayfair Supreme Court decision is the law of the land, understanding all the compliance implications must be top of mind for businesses selling goods or services into states where they do not have a physical presence. Only a handful of states have yet to enact economic nexus statutes for sales/use taxes, so you’ll want to review threshold and administrative enforcement dates for each state. View our interactive economic nexus map.
 

Wayfair Risk Assessment

If your response to any of these questions is “yes,” we can help.
  • Do you make sales into states in which you are not registered for filing sales/use tax returns or income/franchise tax returns?
  • Do you ship goods or provide services to customers located in states where you have little or no in-state physical presence?
  • Do you make retail sales of tangible goods?
  • Do you provide online services or make sales of digital goods?
  • Have you received a "nexus questionnaire" or received audit or tax notices from any state where you are not currently registered for sales/use taxes?
  • Are you a private equity company involved in extensive M&A?
  • Do you have foreign businesses that sell into the United States?
 

Remember: It's not about where YOU are located.
It's about where your CUSTOMERS are located.

 

 

Contact a State and Local Tax Professional

Let the BDO SALT team help you determine whether you have exposure related to Wayfair. Complete the form below and we’ll contact you to discuss your situation.

  

  

  

  

  

  

 
 


State & Local Tax Leaders




Steve Oldroyd
State & Local Tax Managing Director
408-352-1994 | Email



Eric Fader
State & Local Tax Managing Director
312-730-1432 | Email



Tom Smith
State & Local Tax Partner
918-281-4090 | Email



Greg Rosser
State & Local Tax Managing Director
713-548-0902 | Email