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Tax Notes Talk

Five Years of Wayfair: Continuing Complexity

Jun 16, 2023
Scott Peterson from Avalara discusses the aftermath of the South Dakota v. Wayfair decision, exploring challenges faced by companies and states, potential future sales tax nexus issues, and the evolution of sales tax laws and compliance post-Wayfair. The conversation highlights the impact on businesses, state tax regulations, and the need for adaptation in tax administration.
30:01

Episode guests

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Quick takeaways

  • Wayfair decision changed sales tax landscape, impacting businesses with new compliance challenges.
  • Lack of uniformity in sales tax laws and compliance costs highlight ongoing complexities for businesses post-Wayfair.

Deep dives

Impact of Wayfair Decision

The landmark Wayfair decision five years ago drastically changed the state tax landscape by allowing states to require remote sellers to collect sales tax based on thresholds set by individual states. The ruling overruled the previous Quill and National Bellas laws, setting the stage for states to enforce sales tax collection on remote sellers. This decision brought about significant changes in sales tax requirements, impacting businesses operating across state lines.

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