New Nexus Rules To Result From Monumental 南达科他州诉s Wayfair Case
美国.S. 年，最高法院作出了裁决 南达科他州诉. Wayfair. 这是一个备受期待的, 有时, polarizing case and many business owners are rightfully concerned about what this 可能 mean for their business. There is quite a lot to do and consider 现在 that their decision is the law of the land. Keep reading for a couple of thoughts on what this decision means and what you should do 现在 开始你自己对这个历史性案件的回应.
首先， Wayfair case has a relatively simple message: “if you really make use of the marketplace in a state, 你应该遵守他们的销售税法律.“这取代了它推翻的案件的基本信息， 羽毛, 那就是"如果你在一个州没有实际存在, then you shouldn’t have to comply with that state’s sales tax laws.”
“But we never go there, we have no employees, inventory, or property there” is no longer a defense. This way of thinking was potentially valid pre-Wayfair, but it is not 现在. This is a big change and it means that most companies with substantial out of state sales will need to start filing in a number of new states.
但物理存在测试不是来自 羽毛 比……更容易理解 Wayfair 使用市场测试? 许多年前也许是这样，但现在不是了. 一些州甚至开始说如果你有网站, then you have nexus in our state (cookie nexus) or if someone you pay for internet ad click referrals has physical presence in the state then you do (Amazon laws/click through nexus). They have even said that if you do business through Amazon and Amazon 可能 store your inventory in a state, then you have nexus there because Amazon has nexus there.
听播客: 什么是公平??! Wayfair怎么样?. South Dakota Will Influence The Way Businesses Approach Sales Tax
In Wayfair the Court reconnected the rule to a bright line – did you make money in the state ($100,000+)? 你在这个州有很多交易吗(200+)? Those are quite a bit easier to get a handle on than the various weird ways that he states have tried to apply the physical presence test.
那么，Wayfair v. 南达科他州对我来说意味着什么?
- The court removed physical presence as a floor to have nexus in a state. 有实际存在 仍然 给你关系，但你也可以通过其他方式获得关系.
- 如果你卖出超过100美元,000 worth of goods or services into a state in a year or have 200 or more transactions into that state; then that state can require you to register with them and hold you liable for their state sales tax on your sales there.
- “But we never go there, we have no employees, inventory, or property there” is no longer a defense. This way of thinking was potentially valid pre-Wayfair, but it is not 现在. This is a big change and it means that most companies with substantial out of state sales will need to start filing in a number of new states.
- 只是因为一个州可以 宪法 这样做，他们还需要有法律来做吗. Most states have some language asserting that you have nexus “to the extent permitted by the US Constitution” or similar language. 即使没有具体的Wayfair法, most states could argue that their law as it is today permits this treatment.
o有12个州有威费尔式的法律, which means that those are presumably constitutional and valid today.
o There are a number of other states with a variety of economic nexus requirements not specifically modeled after Wayfair. 这些也可能是有效的.
- 这个案子是关于销售税关系的, since you will need to register with the state tax department you will likely also be liable for some of the income type taxes as well.
- 现在我们有了更清晰的线条规则, companies that obviously have nexus but that choose not to register or collect sales tax in other states may need to have financial statement disclosures in their audited financial statements.
企业主现在应该做什么?
You should consider your risk in each state in which you do business. Ask yourself, if you were to register or be caught by the state, what would be the result?
- 如果你主要卖给批发商, 并且你保存了很好的豁免证书记录, registering 可能 just be an administrative issue – you just have to do some informational reporting to the state. 如果你被抓住, 你必须经历为审计辩护的过程, 但只要你的文档是好的, 可能是这样.
- If you sell to end users, is your product or service taxable in that state? Do you k现在 how your product or service is taxed in other states?
- Have you broken out your invoice price sufficiently to contain the risk to things that are actually taxable (many states fully tax mixed transactions)?
- Do your customers have an exemption for their use of your product or service in that state? If so, have you been keeping record of those exemption certificates for that particular state?
- 如果你要接受州政府的审计, is your software in a position to accurately give you sales by state, 县, 等? Are you sourcing your sales in accordance with state rules on sourcing (which may vary by state)? 你的软件能处理应税和非应税销售吗?
- 在风险高的州，你会继续登记吗? 自愿披露? 只要等着看会发生什么?
- 你和你的内部或外部会计顾问谈过吗? Most of them do not have a strong concentration in transactional tax (sales and use tax) – are they giving you the best advice to help you decide what to do next? If you choose not to take action on states where you have nexus under Wayfair, will your auditing team be required to add a disclosure to your financial statement or will you need to consider an accrual for sales tax?
如果这看起来很多，那确实很多. The states that have been reached for comment after Wayfair are considering their responses as well. They k现在 that all of this is going to take taxpayers a little while to figure out and to change their systems and processes to become compliant. 因此, it is especially important to take this time to assess your business’ specific situation and tailor a plan with your tax advisors to minimize risk and put you in the best position for continued success post Wayfair!
不知从何开始? 你可以 联系意图的州和地方税务专家团队 寻求帮助. Or, 访问我们的州和地方税务服务页面 to learn more about our team and the services we can provide to help keep your business safe.