The U.S. Supreme Court’s decision last summer in South Dakota vs. Wayfair Inc. cleared the way for states to enact new laws that require merchants to collect and remit sales taxes if the buyer is a state resident. In this 30-minute online seminar, which first aired on January 22, 2019, we’ll clear up much of the confusion on the new “economic nexus” for sales tax collection.
Sales Tax Status State by State
We’ll address the following key points.
- Wayfair overview. We’ll briefly review the Wayfair decision, including events leading to Wayfair and its overall effect on ecommerce merchants.
- Legislation since Wayfair. We’ll review which states have enacted economic nexus laws since Wayfair. We’ll highlight effective dates and special requirements.
- Thresholds and exceptions. State laws vary as to which merchants are liable for sales taxes and which products are taxable. We’ll explain, citing the laws in effect now.
- Past violations. Can states enforce past violations that were based on the previous physical nexus laws? We’ll discuss the role of physical presence nexus and economic nexus going forward and looking back.
- How to comply. The Wayfair decision has removed much uncertainty involving online sales tax, but it doesn’t address how merchants are to comply. We’ll address compliance options for single channel and multichannel merchants.
Following his presentation, Shane Ratigan, the presenter, will answer questions from attendees.
About the Presenter
Shane Ratigan is a contributor for Practical Ecommerce. He’s a senior tax manager, state and local tax, at Clark Nuber PS, an accounting and consulting firm in Bellevue, Wash. Before Clark Nuber, Ratigan was, respectively, senior tax manager and content manager for Avalara, the sales and use tax compliance platform and the sponsor of this seminar. He holds an L.L.M. from the University of Washington School of Law, a J.D. from Syracuse University College of Law, and a B.S. in Accounting and Business Administration from State University of New York College at Plattsburg.
About the Sponsor
Avalara is a leading sales-tax compliance solution, and one of six certified service providers by the Streamlined Sales Tax Project in the U.S. Avalara’s AvaTax cloud-based service offers real-time rate calculation and automatic return filing, for businesses of all types and sizes. AvaTax easily integrates with ecommerce platforms and ERP and accounting systems.