Practical Law – Sales and Use Tax for Remote Sellers: Ohio

A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus and software nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined... Read More

Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have already responded to Wayfair by enacting “economic nexus” laws requiring remote sellers to collect sales tax. This includes larger states,... Read More

Nexus Around the Nation

With 2015 underway, here is a review of recent nexus developments around the nation. New Jersey – The New Jersey Division of Taxation issued a technical bulletin to expound the recent enactment of click-through nexus. J.S.A. 54:32B-2(i)(1) was amended to create a rebuttable presumption that remote sellers are engaged in solicitation in New Jersey, and... Read More