Marilyn Wethekam Provides Insight On How States Are Responding To South Dakota v. Wayfair

Checkpoint 01/21/2019

An article published by Checkpoint discusses how states are responding to the South Dakota v. Wayfair  decision. Less than six months after the U.S. Supreme Court overturned the physical presence rule for sales and use tax nexus with its ruling in South Dakota v. Wayfair, the vast majority of states have enacted or announced economic nexus policies, and the trend continues into the end of the year.

State and Local Tax attorney, Marilyn Wethekam, raised the concern that separate from the content of a state's economic nexus policy, "there may be procedural issues resulting from the manner in which the states roll out the guidance." Even if guidance conforms to a state's administrative requirements, "changes to the law might be necessary before the notice can be issued. It seems like a prudent idea to check both the statutory language and the procedural requirements before advising a remote seller to register and start collecting."

The article offers a straightforward snapshot of each state's response to Wayfair, including economic nexus, marketplace/platform nexus, and notice and reporting laws.

The full article, " One By One, States Responded to South Dakota v. Wayfair in 2018," was written by Sarah Horn, Jill McNally, and Rebecca Newton-Clarke and published by Checkpoint on December 12, 2018 for its subscribers.

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