• Accounting Tech

SCOTUS 5-4 Decides SD vs Wayfair Yesterday Regarding Sales Tax


Yesterday's 5-4 Supreme Court decision on the side of states can be found here (https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf).  The 1992 SCOTUS ruling of Quill required nexus (physical presence in the state) for a state to impose tax filing.  This new ruling seems to reverse that decision.  These requirements to file will be evolving with new state laws following this decision.  Some states have already taken action anticipating the Supreme Court decision to require submission of tax.

Our partner Avalara provides a tightly integrated sales tax solution to many ERP systems including Sage100. 

They are hosting a Q&A Form that you may wish to attend that can be registered to attend on Thursday June 28th by clicking here.

Companies such as Amazon started to collect sales tax related to their direct sales back in April 2017.  Amazon was not requiring collection of tax for those marketplace sellers that sell through Amazon other than for the states of Washington State and Pennsylvania from what we could find here and here.  Certain states had already declared their intent to charge sales tax without nexus.  We await the additional implications of this change and will communicate more in the future.

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