Are You in Compliance With Wayfair? Get the Latest Resources

The South Dakota v. Wayfair Supreme Court decision held that states may require businesses to collect and remit sales tax even if the business has no in-state physical presence. Wayfair changed a remote seller’s considerations from “do I have physical presence” to “how do I comply with all the state and local jurisdictions where my products or services are delivered?”
 
The decision has broad impacts on states, e-commerce sellers, digital service providers, consumers, and buyers and sellers of businesses. Companies must understand how their products and services are taxed in all the states in which they are sold and create a system that tracks this activity. Now may be the time to consider indirect tax automation software to help ensure compliance with state and local laws, and to more efficiently report and remit taxes. BDO provides the latest insights to help companies prepare.

Economic Nexus Standards by State

Several states have enacted sales/use tax economic nexus statutes. Click on a state below to see the thresholds and enforcement dates. Use the toggle feature above the map to switch between remote seller rules and marketplace facilitator rules.

  Wayfair Resources

• Wayfair – It's Not Just for Sales and Use Tax
• Remote Sellers Assessed Sales Tax for Pre-Wayfair Periods
• Tax Compliance Headaches as Localities Wade into Wayfair
• One Year Later, Effects of Wayfair Still Unraveling
• BDO Tax Outlook Survey
• Illinois Enacts Significant Tax Changes For Businesses And Individuals
• California Enacts New Law for Remote Sellers and Marketplace Facilitators
• Overwhelmed by Wayfair? Automation Can Help
• Q1 2019 Updates For Economic Nexus Thresholds On Remote Sellers For Sales And Use Taxes
• CA, NY, TX, and Washington, D.C. Enact Economic Nexus Thresholds for Sales Use Tax, In Response to Wayfair Decision
• BDO Indirect Tax News - October 2018
• Wayfair FAQs – Top Questions About the U.S. Supreme Court Decision and Economic Nexus Laws
• 6 Steps to State Sales/Use Tax Compliance in the Wake of Wayfair
• 6 Questions to Measure your Wayfair Tax and Compliance Risk
• The State Income Tax Consequences of Wayfair
• In South Dakota v. Wayfair, the U.S. Supreme Court Rules the Physical Presence Rule Is “Incorrect”, Overturns Quill
• The Supreme Court of the United States Issues Its Wayfair Decision
• South Dakota v. Wayfair Unleashes the Online Sales Tax Debate
• Oral Argument Held in the Supreme Court of the United States in South Dakota v. Wayfair
• Supreme Court of the United States Agrees to Take South Dakota v. Wayfair – Has the Twilight of Quill Arrived?

  Industry Implications of Wayfair

• Technology:  One Year Later, Effects of Wayfair on Technology Companies Still Unraveling
• Nonprofit & Education: One Year After Wayfair: What Nonprofits Need to Know
• Retail & Consumer Products: [Infographic] 2019 BDO Consumer Beat Survey
• Technology: BDO Technology Outlook Survey
• Retail & Consumer Products: Private Equity’s Retail Portfolio Companies Adapt to the Wayfair Decision
• Nonprofit & Education: Impact of the Wayfair Supreme Court Decision on Nonprofits
• Retail & Consumer Products: BDO Consumer Beat Survey
• Restaurants: Restaurants Aren’t Immune to Wayfair’s Sales Tax Changes
• Manufacturing & Distribution: Manufacturers Aren't Immune From Wayfair's Sales Tax Impact​
• Retail & Consumer Products: A retailer’s guide to dealing with the impacts of Wayfair
• Technology: ​Post-Wayfair Sales Tax Primer for Tech Companies
• [Podcast] Private Equity: Amazon, Wayfair and the Changing Retail Landscape 
• Private Equity: Private Equity’s Retail Portfolio Companies Adapt to the Wayfair Decision
• Retail & Consumer Products: Will SCOTUS’ Wayfair Decision Reinvent Online Sales Taxes?
• Retail & Consumer Products: “Unless, of course, Congress Acts”
• Retail & Consumer Products: History Repeats Itself: Physical Nexus & The Online Sales Tax Debate
• Retail & Consumer Products: Supreme Court Will Determine If Online Sellers Should Collect Sales Tax

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  BDO in the News

• "MTC Panel Tables AT&T’s Request For Model Marketplace Bill” - Law360 (3/2/2020)*
• "State of Wayfair: More States to Apply Ruling to Income Tax" - Bloomberg Tax (2/27/2020)*
• "Tax Compliance Headaches As Localities Wade Into Wayfair" - Law360 (9/9/2019)*
• "Kan. AG Vows To Issue Remote Seller Tax Opinion By Oct. 1" - Law360 (8/28/2019)*
• "State & Local Tax Policy To Watch In The 2nd Half Of 2019" - Law360 (7/19/2019)*
• “A Year In Review: 5 Key Retail News Updates And Trends From 2018” – Sleep Retailer (1/2/2019)
• "The Supreme Court overturned Quill. Now what?” - Internet Retailer (9/26/18)
• “Go Deeper: How the Online Sales Tax Ruling Will Affect Consumers” – Axios (6/22/2018)
• “Supreme Court Online Tax Decision Sends Smaller Businesses Reeling” – NBC News (6/22/2018)
• “How Industrial Loses Under South Dakota v. Wayfair” – Globe St. (6/25/2018)*
• “Luxury Retailers May See More Foot Traffic After Supreme Court Ecommerce Ruling” – Luxury Daily (6/29/2018)
• "What New Yorkers should know about the Supreme Court's sales-tax decision" - New York Business Journal (6/29/18)*
• "Consultants in demand as Supreme Court rules on online sales tax" - Consulting.us (7/2/18)
• "What the internet tax ruling means for business" - St. Louis Business Journal (7/3/18)*

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