Gail Cole

Gail Cole

California will tax sales by out-of-state sellers starting April 1, 2019

California flagAfter months of deliberation, the California Department of Tax and Fee Administration (CDTFA) has come up with a response to South Dakota v. Wayfair, Inc., the decision by the Supreme Court of the United States that overruled the physical presence rule preventing states from taxing remote sales. California will require out-of-state sellers with a certain amount of economic activity in the state to collect and remit sales tax* starting April 1, 2019.

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Making sense of economic nexus small seller exceptions

Economic nexus imposes a sales and use tax collection obligation on remote sellers based only on their economic activity in a state. Nearly 30 states have adopted economic nexus since the Supreme Court of the United States ruled physical presence in a state is no longer the sole requisite for sales tax collection (South Dakota v. Wayfair, Inc., June 21, 2018), and all provide an exception for small sellers. The problem is, these exceptions are not all the same.

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Can States Hold Remote Sellers Liable for Back Sales Tax?

When the Supreme Court of the United States overruled the physical presence requirement in its decision on South Dakota v. Wayfair, Inc. (June 21, 2018), it removed the barrier preventing states from taxing remote sales. However, it provided little guidance on how states should or could go about taxing sales by sellers with no physical presence in the state. To prevent making waves, many states are emulating the law that opened the floodgates. 

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