State & Local Tax

What Changed

Following the US Supreme Court’s decision in South Dakota vs. Wayfair on June 21, 2018, many states have enacted economic nexus laws. These laws require remote sellers to collect sales tax into their respective states, similar to laws enacted in South Dakota.

Over 25 states have enacted new laws effective on or before January 1, 2019, and nearly every state imposing a sales tax will most likely have a similar law on the books within the next nine months.

Additionally, states are changing their laws to assert income tax nexus.

Planning Opportunities

Companies that sell products or technology services to out-of-state customers will need to analyze their existing filing and compliance systems and make sure they’re adequate to collect and remit sales and use taxes across the country.

More Resources


Alert
Washington taxpayers who participated in the state’s tax incentive programs are required to file an Annual Tax Performance Report by May 31.

Alert
Substitute Senate Bill 5581 introduces significant tax changes for businesses. Discover new obligations, effective dates, and more.

Article
Interstate vendors are subject to tax laws in each state where they sell goods or services following the US Supreme Court’s Wayfair ruling.

Article
US Supreme Court overturns physical presence, allowing states to use economic Nexus to impose sales tax collection.

Article
The US Supreme Court recently overturned South Dakota v. Wayfair, Inc., reversing the long-standing physical presence nexus standard for sales and use tax. In this webcast, we address implications of the standard’s reversal and its potential effects on small vendors and remote sellers.