RSI Energy Solutions

RSI Energy Solutions

South Dakota v. Wayfair

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South Dakota v. Wayfair, Inc., 585 U.S. (2018), was a United States Supreme Court case in which the court held that states may charge tax on purchases made from out-of-state sellers, even if the seller does not have a physical presence in the taxing state.

Electronic interstate sales, primarily from internet vendors, has grown rapidly. The United States Supreme Court ruled that the physical presence rule decided from Quill was “unsound and incorrect” in the age of the Internet.

Be aware that this court case applies to so much more than electronic sales. It applies to all sales if the thresholds that each state legislates is met by the out of state seller. An example would be a rental company shipping its items into another state via common carrier. The company has no physical presence in the state the rental items are shipped to but if they meet the minimum requirements the state they are shipping to has legislated, they could be required to collect and remit sales/use tax for the ship too state.

South Dakota passed legislation that protects small sellers by requiring out of state sellers to have sales to that exceed $100,000 or make 200 or more separate sales transactions in the previous or current calendar year for them to attain nexus in the state. The legislation also limits nexus to transaction going forward once the threshold is met.

Below are links to relevant information by state related to the Wayfair ruling.


Texas


Louisiana


Oklahoma


Oklahoma

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