On-Demand Event

Sales Tax Use Nexus After Wayfair

Credits: 4.0 Course Level: Advanced


On June 21 the Supreme Court issued its 5-4 decision in the Wayfair case. In that case, the Court removed the requirement that a business must have a physical presence in a state in order for that state to require collection of sales or use tax by the vendor. Businesses now are faced with the possibility of having to collect sales and use taxes in a much larger number of states than before. In this session we will look at the potential impact of this case, including the question of what will now be the relationships that trigger the requirement to collect the taxes and how states are likely to respond to this ruling. We’ll also consider the issues regarding whether a business may face liabilities for other taxes.