episode 143 | State & Local Tax | South Dakota v Wayfair | Rea CPA

episode 143 – extreme nexus: south dakota v. wayfair

Joe Popp joins unsuitable to discuss the South Dakota v. Wayfair case and what the Court’s decision means for business’ state and local taxes.

Last time we talked about State and Local Taxes, Joe Popp and Scott Zielaskiewicz were our guests and we were waiting for the Supreme Court to rule on the monumental South Dakota v. Wayfair case. Well, in case you haven’t heard, the decision has been made and South Dakota came up victorious. Joe Popp, Rea’s SALTiest Tax Ninja, is back with us to talk about what this means for your business and what you need to do today to prepare for the massive changes that are about to take place as a result of this outcome.

As we wrote in our blog post, New Nexus Rules To Result From Monumental South Dakota vs Wayfair Case, the Wayfair case has a relatively simple message: “if you really make use of the marketplace in a state, you should comply with their sales tax laws.” This replaces the basic message of the case it overturned, Quill, which was “if you don’t have physical presence in a state, then you shouldn’t have to comply with that state’s sales tax laws.” Basically, a business’s physical presence isn’t required for a state to tax them – participation in the marketplace may be enough.

If your business sells anything in multiple states, online or otherwise, you will be interested in these other topics discussed in this episode:

  • What does South Dakota v. Wayfair mean for business owners today (and what it may mean in the near future)?
  • What do business owners need to do now that the Supreme Court has ruled on the South Dakota v. Wayfair case?
  • How Wayfair may affect selling a business.

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articles & insight

Supreme Court Issues South Dakota v. Wayfair Decision – The U.S. Supreme Court has sided with South Dakota, ruling that that physical presence, of any sort, is no longer required to register with a state tax department or collect their sales tax.

Podcast | what the wayfair? – How will state and local taxes affect business transactions throughout the United States?

What The State of South Dakota v. Wayfair, Inc. Means To Ohio-Based Businesses – Ohio-based businesses should be on alert for any state and local tax changes from this court case.

Online Sales Get Complicated – Managing the various state and local tax laws can be a challenge. Read more about how to fully understand the changing tax landscape.

Podcast | the state tax response to federal tax reform – Federal tax reform brings many changes that business owners must understand. Listen to this podcast to familiarize yourself with the laws.

official transcript

Click here to read the official transcript for episode 143, “extreme nexus: south dakota v. wayfair”