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Sales Tax Rules Post-Wayfair: Comparing and Contrasting States' Responses

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, June 23, 2022

Recorded event now available

or call 1-800-926-7926

This webinar will address the latest state sales tax strategies, thresholds, and compliance obligations in response to the U.S. Supreme Court condoning a state's right to collect tax on remote sellers in South Dakota v. Wayfair Inc.


Missouri, the last holdout state with sales tax to allow local governments to collect sales tax on online purchases, will implement new economic nexus standards in 2023. State economic nexus thresholds, or Wayfair thresholds, have been relatively static for years since extensive state legislative changes in the first year after the ruling.

Today, business taxpayers are conscious of these obligations and exceed Wayfair's nexus thresholds in various jurisdictions. In addition to the sales tax obligations, businesses may also have physical presence nexus and other tax obligations. Remote workforces can trigger nexus, making marrying a taxpayer's sales and income tax obligations necessary. For noncompliant taxpayers, remediation strategies should be a focus.

Sales tax is not simply a Wayfair issue, and taxpayers are often less aware of other nexus triggers. Wayfair is not just a prospective issue; clients may have arrearage issues to pursue. Even small sellers value sales tax software to tackle ongoing sales tax administration.

Listen as our panel of sales tax experts explains what triggers nexus, the interplay of income and sales tax, and managing sales tax audits post-Wayfair.



  1. South Dakota v. Wayfair Inc.: introduction
  2. Triggering nexus
  3. Specific states' responses to Wayfair
  4. Marrying income and sales tax
  5. Managing audits
  6. Best practices


The panel will discuss these and other critical issues:

  • What triggers sales tax nexus in specific states?
  • How should businesses prepare for a sales tax audit?
  • How are sales tax obligations and income tax obligations related?
  • How small businesses can benefit from sales tax software
  • Comparing states' varying dollar and number of transactions thresholds


Roberts, Stacey
Stacey L. Roberts, CPA

State and Local Tax Director

Ms. Roberts has been making state and local tax (SALT) less taxing for thousands of businesses over the last 25 years....  |  Read More

Smith, Meredith
Meredith Smith, CPA

Senior Tax Manager

Ms. Smith expertly weaves real-life examples into why business taxpayers, tax professionals, and tax providers should...  |  Read More

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