Julie Hogan Rodgers

WilmerHale

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Remote Vendors’ Sales Tax Obligations After Wayfair

On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors. Under the physical...more

7/2/2018 / Commerce Clause , Constitutional Challenges , Internet Retailers , Interstate Commerce , Out-of-State Companies , Physical Presence Test , Quill , Sales & Use Tax , SCOTUS , South Dakota v. Wayfair

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

8/15/2017 / Department of Revenue , Internet Retailers , Internet Tax Freedom Act , Out-of-State Companies , Proposed Regulation , Public Hearing , Sales & Use Tax

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

6/8/2017 / Commerce Clause , Corporate Counsel , Department of Revenue , Due Process , Internet Retailers , Jurisdiction , New Regulations , Physical Presence Test , Sales & Use Tax

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