Demystifying the Impact of the Wayfair Decision on Sales Tax Collection and Filing

New “Post Wayfair Aftershocks” Article Series from Wolters Kluwer
Experts Provides Detailed Analysis of the Decision’s Key Implications

NEW YORK–(BUSINESS WIRE)–Today, Wolters Kluwer Tax & Accounting announces a new “Post
Wayfair Aftershocks”
article series that will look at new
developments resulting from the historic US Supreme Court Wayfair
decision and explore its key implications on those conducting business
in the United States.

In June 2018, the US Supreme Court announced its decision in the South
Dakota v. Wayfair, Inc.
case. This ruling overturned the 1992 Quill,
Corp. v. North Dakota
nexus holding that a company must have a
physical presence in a state before being held liable for the collection
and remission of sales and use taxes, as well as, the obligation to
register and file returns in that state.

“In the months since the decision, many states have moved to change
their definition of Economic Nexus, with most, if not all, expected to
enact and implement changes before the end of 2019,” said Mark
Friedlich, Senior Director, Global Content Assets, Wolters Kluwer Tax &
Accounting, North America. “Individual approaches by states and varied
start-collection dates will require businesses to navigate differing
sales and use tax obligations across more states than ever before.”

These obligations and business challenges include:

  • Requirements for businesses to register, keep records, as well as to
    collect and remit sales and use taxes in many states where firms lack
    a physical presence
  • Conditions not only in the retail online and brick-and-mortar sector,
    but in other sectors up and down the supply chain, including
    wholesale, manufacturing, and construction

Over the next couple of months, the Post Wayfair Aftershocks
series will examine many key aspects of the decision, ranging from how
it applies to new technologies and the taxation of cloud-based services
to nonretail exemption certificate management and the taxation of
cannabis products, just to name a few. Written by sales and use tax
experts from Wolters Kluwer Tax & Accounting, the articles will provide
the in-depth analysis and guidance that businesses and tax & accounting
professionals need to help them better navigate the increasingly complex
landscape and ensure compliance across jurisdictions where their
customers purchase goods and services.

The Wolters
Kluwer Sales Tax Nexus
resource page includes resources to stay
current with rapidly changing nexus standards across the country. CCH®
provides businesses with real-time, accurate multi-vertical
tax calculation and report solutions. With industry specific taxability
content and rules, CCH SureTax supports the most complex sourcing and
tax calculation rules found in communications, energy and general sales
and use, while providing a scalable platform for growth.

About Wolters Kluwer

Wolters Kluwer (WKL) is a global leader in professional information,
software solutions, and services for the healthcare; tax and accounting;
governance, risk and compliance; and legal and regulatory sectors. We
help our customers make critical decisions every day by providing expert
solutions that combine deep domain knowledge with advanced technology
and services.

Wolters Kluwer reported 2018 annual revenues of €4.3 billion. The group
serves customers in over 180 countries, maintains operations in over 40
countries, and employs approximately 19,000 people worldwide. The
company is headquartered in Alphen aan den Rijn, the Netherlands.

Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are
included in the AEX and Euronext 100 indices. Wolters Kluwer has a
sponsored Level 1 American Depositary Receipt (ADR) program. The ADRs
are traded on the over-the-counter market in the U.S. (WTKWY).

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