By Nathan Hagerman, Taft Stettinius & Hollister LLP
On June 21, the U.S. Supreme Court in Wayfair v. South Dakota removed physical presence as the standard for imposition of state sales taxes on remote sellers. The decision overruled a longstanding bright-line physical presence requirement that a state could not require remote sellers, such as an internet or mail order sellers, to collect sales and use tax unless the seller had physical presence in the state. The Tax Section's November 13 CLE discusses the state’s reactions and best practices for remote sellers in the wake of Wayfair.
Read more here and register for the November 13 CLE here!
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