{"id":771,"date":"2018-10-08T06:00:41","date_gmt":"2018-10-08T06:00:41","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=771"},"modified":"2020-07-31T13:25:39","modified_gmt":"2020-07-31T13:25:39","slug":"state-tax-notes-publishes-sales-tax-and-corporate-income-tax-compliance-after-wayfair","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2018\/10\/08\/state-tax-notes-publishes-sales-tax-and-corporate-income-tax-compliance-after-wayfair\/","title":{"rendered":"State Tax Notes Publishes &#8220;Sales Tax and Corporate Income Tax Compliance After Wayfair&#8221;"},"content":{"rendered":"<p><em>State Tax Notes<\/em> has published, \u201cSales Tax and Corporate Income Tax Compliance After Wayfair\u201d by Matt Morris. Below is an excerpt from the article:<\/p>\n<p>\u201cAs many other practitioners have already noted, the U.S. Supreme Court in <em>South Dakota v. Wayfair Inc<\/em>. marked the end of the physical presence requirement for states to impose sales tax withholding and remittance obligations on out-of-state retailers. What is less clear, however, is what impact <em>Wayfair <\/em>will have on pre-<em>Wayfair<\/em> sales tax statutes and regulations that have not yet been amended to conform with South Dakota\u2019s pure economic nexus provisions and the imposition of state corporate income taxes on companies that might have new exposure to state sales taxes under a pure economic nexus standard.<\/p>\n<p>The physical presence requirement \u2014 which was squarely addressed in <em>National Bellas Hess v. Department of Revenue<\/em> and then further elaborated in <em>Quill Corp. v. North Dakota<\/em>\u00a0\u2014 basically provided that a state cannot impose a sales tax obligation on an out-of-state seller unless the seller maintains some form of physical presence in that state. The Court has traditionally interpreted the physical presence requirement broadly \u2014 for example, the Court in <em>Scripto Inc. v. Carson<\/em> upheld the imposition of Florida use tax on a Georgia company&#8217;s sale of office supplies to Florida customers when the company had no employees in Florida and made all its sales through independent contractors. But before <em>Wayfair<\/em>, the Court consistently adhered to the general principle that the out-of-state seller had to maintain some physical presence in the taxing state \u2014 either directly in the form of stores\u00a0 or sales offices in the taxing state or indirectly in the form of independent contractors selling to customers in the taxing state.\u201d<\/p>\n<p>Continue reading &#8220;<a href=\"https:\/\/www.bowditch.com\/wp-content\/uploads\/2018\/09\/Sales-Tax-and-Corporate-Income-Tax-Compliance-After-Wayfair-04534303x7ABD9.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Sales Tax and Corporate Income Tax Compliance After Wayfair<\/a>\u201d from <em>State Tax Notes<\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>State Tax Notes has published, &ldquo;Sales Tax and Corporate Income Tax Compliance After Wayfair&rdquo; by Matt Morris. Below is an excerpt from the article: &ldquo;As many other practitioners have already noted, the U.S. Supreme Court in South Dakota v. Wayfair Inc. marked the end of the physical presence requirement for&hellip;<\/p>\n","protected":false},"author":58,"featured_media":772,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[138,10],"tags":[147,148,38,136,149,150],"class_list":["post-771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ecommerce","category-taxes","tag-corporate-income-tax","tag-online-retailers","tag-sales-tax","tag-south-dakota-v-wayfair","tag-state-tax-notes","tag-tax-compliance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Tax Notes Publishes &quot;Sales Tax and Corporate Income Tax Compliance After Wayfair&quot; - Don\u2019t Tax Yourself<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2018\/10\/08\/state-tax-notes-publishes-sales-tax-and-corporate-income-tax-compliance-after-wayfair\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Tax Notes Publishes &quot;Sales Tax and Corporate Income Tax Compliance After Wayfair&quot; - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"State Tax Notes has published, &ldquo;Sales Tax and Corporate Income Tax Compliance After Wayfair&rdquo; by Matt Morris. 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