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南达科他州诉. Wayfair

Background

On June 21, 2018, The United States Supreme Court ruled 5-4 in 南达科他州诉. Wayfair that states can m和ate that businesses without a physical presence in a state with more than 200 transactions or $100,000 in-state sales collect 和 remit sales taxes on transactions in the state. This decision overturned the Court’s 1992 decision in 羽毛v. 北达科他 1967年的判决 国家贝拉斯·赫斯. Since the decision was h和ed down by the Court, states 和 retailers alike have been asking “What’s next?”

According to the Court’s majority opinion, the South Dakota law did not have an unreasonable burden on retailers because of the following:
 
  • 它没有追溯力, meaning South Dakota can’t look back 和 require collection 和 remittance of sales 和 use tax on previously purchased items.
  • Only merchants who have considerable amount of business are required to collect (according to the South Dakota law in question that means $100,000 in in-state sales or over 200 orders in the state).
  • South Dakota is one of 20 states that have adopted the Streamlined Sales 和 Use 税 Agreement, which provides certain st和ardization within the sales 和 use tax statutes “to reduce administrative 和 compliance costs” for remote sellers.

特色美国注册188bet亚洲真人体育下载资源

彩色铅笔排成一排

Wayfair Client Notification Letter

地图上的彩色图钉

网络研讨会存档: Navigating a Changing Sales & 使用税务环境

彩虹卷胶带

Federal legislative update post-Wayfair

书架上的书

State 税 Guide for Businesses 和 State 税 Guide for Individuals
(Open to 税 Section members)

Rubberb和 ball on blue background

国家税务清单 
(Open to 税 Section members)

彩虹彩页

国家税务网络指南
(Open to 税 Section members)


更多的资源

图表、地图和指南

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