6 min read

As Wayfair turns 6, what’s happening with economic nexus? (part 2)

By Robert Dumas on Thu, Jun 20, 2024 @ 11:09 AM

The landmark 2018 Supreme Court decision transformed state sales tax for online businesses, and it continues to do so. Wayfair isn’t going anywhere.

Topics: sales tax compliance sales tax south dakota vs. wayfair economic nexus
4 min read

As Wayfair turns 6, what’s happening with economic nexus? (part 1)

By Robert Dumas on Tue, Jun 18, 2024 @ 11:00 AM

Six years ago this Friday, the U.S. Supreme Court decided, narrowly, to complicate life for online sellers.

Topics: sales tax compliance sales tax south dakota vs. wayfair economic nexus
4 min read

Cookies, clicks and Wayfair: Why economic nexus started

By Robert Dumas on Thu, Jun 13, 2024 @ 01:03 PM

It seems like yesterday when only physical nexus ignited a company’s sales tax obligations in a state. Six years ago this month, that changed with one court decision.

Topics: sales tax compliance sales tax south dakota vs. wayfair
3 min read

Don't forget physical nexus!

By Robert Dumas on Tue, Sep 05, 2023 @ 11:00 AM

Businesses who sell over the internet must pay a lot of attention to far-flung economic tax thresholds – all states with a statewide sales tax and more than a few localities enforce them now – so it’s easy to overlook a more obvious tripwire like physical presence.

Topics: sales tax nexus south dakota vs. wayfair retail
4 min read

Happy fifth birthday, Wayfair, as your rules keep changing

By Robert Dumas on Thu, Jun 22, 2023 @ 11:56 AM

It’s been five years since the U.S. Supreme Court’s Wayfair decision gave tax jurisdictions the power to require out-of-state companies collect and remit sales tax. Those governments jumped on the chance of such revenue and continue to do so.

Topics: sales tax compliance sales tax south dakota vs. wayfair economic nexus
3 min read

Wayfair still key in nexus judgments

By Robert Dumas on Thu, Feb 02, 2023 @ 11:14 AM

Two recent state courts’ determinations – one good for the seller, one not – show the continuing reach of Wayfair almost five years after the landmark Supreme Court decision regarding economic nexus.

Topics: sales tax south dakota vs. wayfair economic nexus
6 min read

Four years since Wayfair: A trend takes hold

By Robert Dumas on Tue, Jun 21, 2022 @ 11:00 AM

What a 48 months it’s been.

Topics: sales tax compliance south dakota vs. wayfair economic nexus
2 min read

Missouri Inches Toward Economic Nexus

By Robert Dumas on Thu, Jun 24, 2021 @ 11:00 AM

A bill to enact economic nexus requirements – creating a sales and use tax obligation on remote sellers and marketplace facilitators – awaits only a signature to become law in Missouri.

Topics: sales tax nexus sales tax news south dakota vs. wayfair
5 min read

South Dakota Vs. Wayfair: Case Brief & Decision Summary

By Robert Dumas on Tue, Jun 22, 2021 @ 11:00 AM

June 21 marked three years since the landmark decision in the South Dakota v. Wayfair case. The years since June 2018 have been unlike anything in the history of sales tax.

Topics: sales tax nexus south dakota vs. wayfair
1 min read

Top Sales Tax Rules to Help Your Business Remain Compliant

By Robert Dumas on Tue, Jan 12, 2021 @ 11:00 AM

Sales tax compliance is complex, there’s no doubting it. While many hoped that the Supreme Court decision in South Dakota vs. Wayfair would make things more clear, it did quite the opposite.

Topics: sales tax compliance south dakota vs. wayfair
3 min read

State Benefiting from Economic Nexus During the Pandemic

By TaxConnex® on Thu, Sep 17, 2020 @ 11:00 AM

States are still reeling in sales tax deficits brought on by the economic downturn during the pandemic, but the addition of economic nexus has appeared to have somewhat alleviated the deficits. States are starting to see an increase in online sales tax collections as more and more people remain online for work and shopping. 

Topics: sales tax south dakota vs. wayfair
3 min read

Congress Hears Your Problems with Wayfair

By TaxConnex® on Thu, Mar 12, 2020 @ 11:00 AM

If your business has been struggling to comply with new sales and use tax laws, Congress is listening.

Topics: sales tax compliance south dakota vs. wayfair
3 min read

The Origin of Sales & Use Tax Nexus

By Robert Dumas on Thu, Jan 23, 2020 @ 11:00 AM

Sales and use tax nexus has become a major headache for any business that sells into the United States. But what exactly is nexus for sales and use tax purposes, and where does it come from, anyway?

Topics: sales tax nexus south dakota vs. wayfair
2 min read

Should Sales Tax Nexus Mean Anything to Me or My Business?

By TaxConnex® on Tue, Jan 07, 2020 @ 11:11 AM

Sales and use tax nexus is a connection between a person or entity and a taxing jurisdiction.  Sales tax nexus is the basis for all your sales tax decisions because without sales tax nexus you have no further obligation to a state.  If you do have sales tax nexus, then you need to dig a bit deeper.  But what exactly defines when you have sales tax nexus?

Topics: sales tax nexus south dakota vs. wayfair
1 min read

Are States Easing Off Nexus?

By Robert Dumas on Thu, Nov 21, 2019 @ 11:15 AM

Why would states go through all the trouble of enacting economic nexus to grow their tax coffers and then ease off on the restrictions - especially big states like New York and California, which were once expected to garner nine and even ten figures in tax revenue from nexus legislation?

Topics: sales tax nexus sales tax news south dakota vs. wayfair
1 min read

Three States Report Remote Sales Tax Revenue in the Wake of Wayfair

By Robert Dumas on Thu, Nov 14, 2019 @ 11:15 AM

In the 17 months since the South Dakota vs Wayfair decision, some states have begun reporting their revenues against predicted numbers. Among the first are South Carolina, Iowa and Massachusetts – and results are mixed.

Topics: south dakota vs. wayfair