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Expert Analysis

Threat Of Sales Tax Overcollection Suits Grows Post-Wayfair

By Kathleen Saunders Gregor, Elizabeth Smith and Stefan Herlitz ( June 20, 2019, 1:48 PM EDT) -- The U.S. Supreme Court held in South Dakota v. Wayfair Inc.[1] that states may require out-of-state sellers that have no physical presence in the state to collect and remit sales tax on sales to customers within their borders as long as they have a "substantial" economic nexus with that state.[2] Since last year's Wayfair decision, almost every state has put in place economic nexus rules that require remote sellers to collect and remit sales tax if they meet certain thresholds, usually based upon the dollar volume of sales into a state and/or the number of transactions into a state.[3]...

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