Big changes to US sales tax nexus provisions

A recent decision at the US Supreme Court, South Dakota v Wayfair, means you may have to remit US sales tax for customers in more states than you realise.

Traditionally, sales tax was only required to be remitted for customer in states where you had a physical nexus (i.e. an office or employees resident in a state, or states in which sales personnel attend trade shows, conferences, etc). The decision in Wayfair extends the requirement to states where a company has no physical presence but has a certain number of transactions and/or $ sales in that state, known as digital or economic nexus.

R.E.M Accountants and Tax Professionals are experienced in this area and are able to advise of any exposure you may have to sales tax in US states, especially following the recent Wayfair decision.