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
Nexus
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
It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold for sales tax collection, most of which mirror the South Dakota statute upheld in Wayfair. The following are critical issues business owners and managers need... Read More
Ohio’s Biennial Budget Bill (Am. Sub. H.B. 49) was signed into law by Governor Kasich on June 30, 2017, undoubtedly with much effort and compromise from Ohio’s legislatures who bridged a massive budget deficit, estimated to be as much as $1 billion. Many of the headlines have focused on the Medicaid limitations –which remain up... Read More
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