The U.S. Supreme Court has abandoned 50 years of sales tax nexus precedent with its South Dakota v. Wayfair decision. States may now impose sales tax registration, collection, and documentation responsibilities on sellers without a physical presence in the state. In fact, merely having customers in the state where those sales exceed a threshold level of sales dollars or number of transactions can give rise to sales tax nexus.
This webinar will walk you through the physical presence nexus history leading to the new law of the land — economic nexus. We’ll examine the Court’s majority and dissenting opinions, explain what it means to all sellers (not just retailers), review which states have already adopted economic nexus laws or regulations, and explore the possibility of U.S. Congress enacting a uniform national standard to regulate the states, as authorized by the U.S. Constitution Commerce Clause.
At the conclusion of this session, participants will be able to:
- Describe the history of the former physical presence nexus standard.
- Explain the USSC ruling in South Dakota v. Wayfair and how it impacts remote sellers.
- Describe how states and Congress might react to the Wayfair decision.
Presenters
- Jeanette Tolar, SALT, senior manager; EKS&H
- Michael Merkel, SALT, partner; Plante Moran
- Ron Eiken, solution design manager; Wolters Kluwer
