Next-Gen Sales Tax

Next-Gen Sales Tax
Remote Seller Taxation: A Job For Tax Automation
December 30, 2019

Aftershocks from the South Dakota v. Wayfair Supreme Court decision continue to rattle online merchants, as three states (California, Louisiana and South Carolina) are now trying to collect eCommerce sales tax retroactively, as far back as five years. To date 43 states and Washington, D.C. have...

Next-Gen Sales Tax
Deep Dive: How Not To Lose A Bundle On Bundled Taxes
December 30, 2019

Merchants frequently package products together into eye-catching bundles, selling everything from laptops with preloaded software to charcuterie gift baskets. Bundling can give customers an array of purchasing options in a compelling way, as well as encourage them to act quickly and make purchases.  Some video...

Next-Gen Sales Tax
When One State’s Tax-Exempt Necessity Is Another’s High-Tax Discretionary Purchase
December 27, 2019

Call it the great Huggies debate. States tax sales of discretionary items like skateboards and exempt medical devices like inhalers — but they can’t agree on how to classify diapers. That’s a problem for retailers trying to stay compliant while selling diapers nationwide. In this...

Next-Gen Sales Tax
A ‘Diaper’ By Any Other Tax Code: The Complexities Of Selling Across State Tax Laws
December 26, 2019

Merchants aiming to sell nationwide must pay attention to how their goods are treated by each state’s tax code. Items considered as exempt medical necessities in some states may be taxed at high rates in others, and businesses cannot afford to be caught by surprise....

Next-Gen Sales Tax
What The Streamlined Sales And Use Tax Agreement Means After Wayfair
November 26, 2019

Businesses depend on the public services tax revenues pay for: roads that facilitate deliveries, courts where firms resolve legal disputes and regulators that help protect businesses from fraud. Even businesses eager to pay their share, however, may feel that complying with tax laws is complicated. ...

Next-Gen Sales Tax
The Economic Case For Remote Sales Tax Uniformity
November 25, 2019

Small and medium-sized businesses (SMBs) struggle to meet new remote sales tax laws that vary across 43 states — a consequence of the 2018 South Dakota v. Wayfair Supreme Court ruling. In the new Next-Gen Sales Tax Tracker, the lawyer who defended Wayfair in that...

Next-Gen Sales Tax
What Wayfair’s Lawyer Says About The Wayfair v. South Dakota Decision
November 22, 2019

The 2018 South Dakota v. Wayfair ruling allowed counties, states and municipalities to pass laws to tax out-of-state sellers and the eCommerce marketplaces that serve them, but the ruling did not disclose specifications on what such laws must look like. State and local governments have...

Deep Dive: Wayfair’s Complex, Ongoing And Unexpected Effects On Retailers
October 28, 2019

The 2018 South Dakota v. Wayfair ruling is reshaping the business landscape, forcing companies to consider its long-term effects. Wayfair’s case enabled cities and states to pass economic nexus laws that require out-of-state sellers to collect and remit taxes on local residents’ sales, and it...

Confronting Wayfair’s Unanswered Questions
October 25, 2019

Passing broad sales tax laws is an approach that many legislators are taking to close loopholes, but the policies don’t always play out as intended. States like Kansas have drafted laws to force platforms that don’t handle payments to collect sales tax, making compliance challenging....