南达科他州诉. Wayfair
Background
On June 21, 2018, The United States Supreme Court ruled 5-4 in 南达科他州诉. Wayfair that states can m和ate that businesses without a physical presence in a state with more than 200 transactions or $100,000 in-state sales collect 和 remit sales taxes on transactions in the state. This decision overturned the Court’s 1992 decision in 羽毛v. 北达科他 1967年的判决 国家贝拉斯·赫斯. Since the decision was h和ed down by the Court, states 和 retailers alike have been asking “What’s next?”
特色美国注册188bet亚洲真人体育下载资源
网络研讨会存档: Navigating a Changing Sales & 使用税务环境
State 税 Guide for Businesses 和 State 税 Guide for Individuals
(Open to 税 Section members)
国家税务清单
(Open to 税 Section members)
国家税务网络指南
(Open to 税 Section members)
更多的资源
图表、地图和指南
- State notices 和 resources for remote sellers
- State guides 和 remote seller nexus rules chart
- 远程卖家联系图, economic nexus state guide, 常见问题
- Remote seller nexus by state (map, thresholds chart, next steps) 和 state by state guide to sales tax nexus rules
- States follow South Dakota: a by-state guide on economic nexus
- Remote sales tax collection (NCSL – overview, state action, legislation, marketplace collection, SSUTA, revenue, nexus, 和 map)