重大的南达科他州诉Wayfair案将产生新的Nexus规则

The U.S. Supreme Court issued its decision in South Dakota v. Wayfair. It’s been a highly anticipated and, at times, 两极分化的情况下，许多企业主都有理由担心这对他们的业务可能意味着什么. 现在有很多事情要做和考虑，因为他们的决定是国家的法律. 继续阅读关于这个决定意味着什么以及你应该做什么的一些想法 now to begin your own response to this historic case.

South Dakota v Wayfair | Nexus Rules | Ohio CPA Firm — Wayfair的法院重新将该规则与一条明确的界线联系起来——你在该州赚了钱吗(100美元),000+)? Did you have a lot of transactions in the state (200+)? 这些比他所说的各种奇怪的物理存在测试方法更容易理解.

First of all, the Wayfair 凯斯传达了一个相对简单的信息:“如果你真的利用了一个州的市场, you should comply with their sales tax laws.” This replaces the basic message of the case it overturned, Quill, which was “if you don’t have physical presence in a state, 那么你就不必遵守那个州的销售税法了.”

“但我们从不去那里，我们在那里没有员工、库存或财产”不再是辩护理由. 这种思维方式在wayfair之前可能是有效的，但现在不是了. 这是一个很大的变化，它意味着大多数在州外有大量销售的公司将需要开始在一些新的州备案.

But isn’t the physical presence test from Quill easier to understand than the Wayfair use of the marketplace test? Many years ago it was, perhaps, but not anymore. States have started to go so far as to say if you have website, 那么你在我们州就有了nexus (cookie nexus)或者如果你为互联网广告点击推荐付费的人在该州有实体存在那么你就有了(亚马逊法律/通过nexus点击). 他们甚至说，如果你通过亚马逊和亚马逊做生意 might 把你的库存储存在一个州，然后你就有了联系，因为亚马逊在那里有联系.

Listen To The Podcast: What The Wayfair?! How Wayfair v. 南达科他州将影响企业处理销售税的方式

In Wayfair 法院重新将该规则与一条明确的界线联系起来——你在该州赚了钱吗(10万美元以上)? Did you have a lot of transactions in the state (200+)? 这些比他所说的各种奇怪的物理存在测试方法更容易理解.

So, What Does Wayfair v. South Dakota Mean For Me?

法院取消了实体存在作为在一个州建立联系的依据. Having physical presence can still give you nexus, but you can also acquire nexus in other ways.
If you sell more than $100,000 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.
“但我们从不去那里，我们在那里没有员工、库存或财产”不再是辩护理由. 这种思维方式在wayfair之前可能是有效的，但现在不是了. 这是一个很大的变化，它意味着大多数在州外有大量销售的公司将需要开始在一些新的州备案.
Just because a state can constitutionally do this, they still have to have a law on their books to do so. 大多数州都有一些语言声称你的关系“在美国宪法允许的范围内”或类似的语言. Even without a specific Wayfair law, 大多数州可能会辩称，他们现行的法律允许这种待遇.

o There are 12 states with a Wayfair-style law, 也就是说这些条款在今天是符合宪法并且有效的.

o还有许多其他州有各种各样的经济联系要求，而不是专门模仿Wayfair. These may also be valid.

While this case was about sales tax nexus, 因为你需要在州税务部门注册，你可能还需要缴纳一些所得税.
Now that we have a more bright line rule, 那些明显有关联但选择不在其他州注册或征收销售税的公司可能需要在其经审计的财务报表中披露财务报表.

What Should Business Owners Do Now?

State & Local Tax Team | Rea & Associates | Ohio CPA Firm — Rea’s state and local tax team traveled to Washington D.C. to hear the oral arguments in the South Dakota v. Wayfair case.

你应该考虑到你在每个州做生意的风险. 问问你自己，如果你去登记或者被政府抓了，结果会是什么?

If you primarily sell to wholesalers, and you keep good exemption certificate records, 注册可能只是一个管理问题——你只需要向州政府做一些信息报告. If you get caught, you will have to go through the process of defending the audit, but so long as your documentation is good, that might be it.
如果你卖给终端用户，你的产品或服务在该州征税吗? 你知道你的产品或服务在其他州是如何征税的吗?
你的发票价格是否足够细分，以包含实际应税物品的风险(许多州对混合交易完全征税)??
你的客户在那个州使用你的产品或服务是否有豁免? 如果有，你是否一直在保存那个特定州的豁免证书的记录?
If you were to be audited by a state, 你的软件能够准确地给出各州的销售额吗, county, etc? 你的销售来源是否符合各州的采购规则(可能因州而异)?? Can your software handle taxable and nontaxable sales?
In states where the risk is high, do you register going forward? Pursue a voluntary disclosure? Simply wait and see what happens?
Have you talked to your internal or external accounting advisors? 他们中的大多数没有很强的集中在交易税(销售和使用税)-他们给你最好的建议，帮助你决定下一步该做什么? 如果你选择不对你在Wayfair下有联系的州采取行动, 您的审计团队是否需要在您的财务报表中添加披露，或者您是否需要考虑应计销售税?

If that seems like a lot – it is. 在Wayfair之后，已经联系到的州也在考虑他们的回应. 他们知道，所有这些都需要纳税人花一点时间来弄清楚，并改变他们的系统和流程，使其符合规定. Therefore, 尤其重要的是，利用这段时间来评估你的企业的具体情况，并与你的税务顾问一起制定一个计划，以最大限度地降低风险，使你处于持续成功的最佳位置 Wayfair!

Wondering where to start? You can contact Rea’s team of state and local tax professionals for assistance. Or, visit our state and local tax services page 了解更多安全的赌博软件的团队和我们可以提供的服务，以帮助确保您的业务安全.