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Online sellers, including Canadian sellers, impacted by new sales tax law

There is US sale tax ‘nexus’ law change via the recent U.S. Supreme Court ruling; specifically online sales will much more easily be subjected to US sales tax. Also Canadian (and other non-US sellers) with no USA physical presence who previously did not have nexus in a state, may now find they have nexus for sales tax purposes.

 

Quill, which set a standard requiring substantial physical presence before a state could enforce the sales tax collection responsibilities on a seller, was overturned.

 

Companies will now need to consider:

  • whether they have physical presence  nexus in a given state

  • whether their sales activity in a state exceeds economic nexus thresholds

While South Dakota v. Wayfair, Inc. related to online retailers, the ruling is not limited only to online retailers.

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