Tag Archive for Wayfair V. South Dakota

US Supreme Court Wayfair Ruling Impacts Non-US Companies

Darlene Hart4

A US Supreme Court ruling last year is expected to impact every company that sells goods or services into the US within months, or even weeks and days. In many places, it has already begun.

The ruling, South Dakota v. Wayfair, is considered precedent-setting because of its finding that US states may charge tax on purchases made to individuals and businesses within their borders by out-of-state sellers, even if these sellers don’t have a physical presence in the state.

(Wayfair is an NYSE-listed e-commerce company based in Boston, Massachusetts. Two other defendants in the case, Overstock.com Inc. and Newegg, Inc., are also US-based internet retailers.)

Until the Supreme Court’s decision, states had the authority to impose a sales tax collection obligation only on businesses that were physically present within their borders.

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Written by | Posted in U.S. Supreme Court Decision • Wayfair Decision

Top Predictions You Need To Know: Wayfair V. South Dakota Onlines Sales Tax Case

As we wait for a decision in the Wayfair v. South DakotaSupreme Court Case regarding online sales tax, we thought it would be fun to take a look at possible outcomes depending on how the Court rules.

Our Opinion On The Online Sales Tax Case

Back in March we shared our predictions on how the online sales tax case’s outcome would affect businesses.

What if the Supreme Court rules against South Dakota? We’re back where we started with Quill remaining the physical presence standard and states passing various legislation that’s either unconstitutional (and likely not upheld) or that requires onerous reporting. Read More

Written by | Posted in Online Sales Tax