Frequently Asked Questions On Sales And Use Taxes Economic Nexus And Wayfair

PART 1:  HOW DOES WAYFAIR IMPACT MY BUSINESS AS A REMOTE SELLER

 Q:  How many states have passed economic nexus sales and use tax law?

A:  All states that impose sales and use taxes except for Florida and Missouri have passed economic nexus laws for sales and use tax purposes.  Please note that Alaska, Delaware, Montana, New Hampshire and Oregon do not impose a state sales and use tax.

Q:  Which sales are used to determine economic nexus threshold?

A:  It will depend on the state.  Some states use gross sales, other use retail sales (sale for resale sales are not included) and others use taxable sales (exempt sales are not included).

Q:  When determining nexus threshold, do I review Customer Bill to Location or Customer Ship to Location?

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