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For 50 years, out-of-state sellers have relied on the “physical presence” test to determine if they had sales and use tax nexus in a particular state.  And for 50 years, those states have been struggling with that test.  The physical presence test shielded most out-of-state sellers from having to worry about collecting state sales and use taxes.

That all changed with the Supreme Court’s decision in June 2018 in South Dakota vs. Wayfair.  The court said that economic nexus was the new standard, and eliminated the physical presence test as protection for sellers.  This decision has opened the way for the states to assert that most interstate sellers now DO have nexus in their states.  The ramifications may be overwhelming for many businesses.  

In this program, you’ll learn the basics of nexus, the foundation of the legal issues, how physical presence shielded most out-of-state sellers, how small businesses are protected under the new decision, what states and Congress are doing, and what YOU need to do.

Learning Objectives

  • Discover what “nexus" means.
  • Discover what tax professionals call “Wayfair”.
  • Explore the legal history behind the Wayfair decision.
  • Explore how to prepare your business for the post - Wayfair world 
  • Discover the features of South Dakota’s tax structure and how that may not work for other states.

 

Last updated/reviewed: August 17, 2018

1 Review (15 ratings)Reviews

4
Member's Profile
Great Comprehensive review of this decision to those unfamiliar with SALT concepts.

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:44Introduction to Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
  8:40What Has Changed
  7:29The Physical Presence Test
  10:22Court Cases
  10:09Rules, Sales Tax & Changes Coming
  5:54Should You Worry?
  9:29What Should You Do & Conclusion
CONTINUOUS PLAY
  57:46Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
SUPPORTING MATERIALS
  PDFSlides: Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
  PDFUpdated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM