More resources
Charts, maps, and guides
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- Remote seller nexus chart, economic nexus state guide, FAQs
- Remote seller nexus by state (map, thresholds chart, next steps) and state by state guide to sales tax nexus rules
- Remote sales tax collection (NCSL – overview, state action, legislation, marketplace collection, SSUTA, revenue, nexus, and map)
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Articles
- Recent nonstatutory state reactions to Wayfair, The Tax Adviser, Feb. 1, 2020
- Practical implications of the Wayfair decision, The Tax Adviser, Dec. 1, 2019
- Wayfair’s impact on not-for-profit purchases and revenues, The Tax Adviser, Oct.1, 2019
- M&A considerations in light of Wayfair, The Tax Adviser, Aug. 1, 2019
- Sales tax compliance post-Wayfair, The Tax Adviser, Aug. 1, 2019
- New York’s response to Wayfair: Storms on the horizon?The Tax Adviser, June 1, 2019
- The Supreme Court’s online sales tax ruling is already a huge headache for small businesses, March 19, 2019
- Wayfair and economic nexus for foreign sellers, March 1, 2019
- Professional Liability Spotlight: Addressing risks related to the TCJA and Wayfair, Journal of Accountancy, Feb. 2019
- Supreme Court abolishes physical presence requirement for sales tax collection, The Tax Adviser, Sept. 1, 2018
Congressional legislation and AICPA comments
Wayfair Post Order Support
- AICPA written testimony and oral testimony for Mar. 3, 2020, hearing of House Small Business Committee Subcommittee on Economic Growth, Tax and Capital Access on Wayfair small business impact
- Online Sales Simplicity and Small Business Relief Act, H.R. 1933, introduced March 27, 2019, and S. 2350, introduced July 31, 2019
- Stop Taxing Our Potential Act, S. 128, introduced Jan. 15, 2019, and H.R. 5515, introduced Dec. 19, 2019
- Protecting Businesses from Burdensome Compliance Cost Act, H.R. 379, introduced Jan. 9, 2019
- AICPA comments and testimony on Multistate Tax Commission (MTC) Draft Model Sales and Use Tax Notice and Reporting Statute, April 25, 2018
- AICPA comments on the Marketplace Fairness Act of 2013, Sep. 10, 2013
Wayfair Post Boxes
Reviewed March 8, 2020