The most significant event in the recent sales tax world is the US Supreme Court’s June 2018 ruling in South Dakota v. Wayfair, in which the Court overturned the Supreme Court’s 1992 decision in Quill Corp v. North Dakota and effectively struck down the physical presence nexus requirement that was the standard widely used.
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In the US Supreme Court ruling of South Dakota v. Wayfair in June 2018, the Court upheld a South Dakota law imposing sales tax collection obligations on out-of-state retailers with an economic presence in the state. The Supreme Court also highlighted three key features in its decision as “preventing discrimination against or undue burdens upon interstate commerce”:
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As part of Wayfair implementation, the Texas Comptroller recently releases amendments to the state Rule concerning remote seller’s responsibilities, which will be effective Jan. 1, 2019. The amendments establish a safe harbor for remote sellers whose Texas revenues are below $500,000 from sales of goods and services in the preceding 12 calendar months. Remote sellers with Texas revenue below the safe harbor amount will not have to register and collect tax. Remote sellers whose Texas revenue exceeds the safe harbor amount shall register and begin collecting tax.
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