Blog

We write The Sales Tax Institute blog to help keep you informed on all things sales tax and the profession. You will find articles about hot topics like nexus, detailed information on important legislation, and professional development insights to help you pave the path of your career.

Three Years of South Dakota v. Wayfair

Find out how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. Part 1 of 5.

Three Years of South Dakota v. Wayfair: Local Tax Issues

Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.

Top 2018 Sales Tax Developments and 2019 Predictions from Sales Tax Pros

2018 was a year for the books. We took the opportunity to reflect on one of the most exciting years in sales tax history by gathering insights from professionals at the top of the sales tax field. We asked sales…

Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses

Learn how the South Dakota v. Wayfair decision has affected the cost of compliance for businesses. This is part 2 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair: Marketplace Nexus

Dive into how the sales tax landscape has changed for marketplace facilitators and sellers following South Dakota v. Wayfair. This is part 3 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair: Audit Trends

Find out how the 2018 Wayfair decision created immediate and pressing obligations for companies with significant sales across large swathes of the United States, increasing audit risk for taxpayers.

3 Ways that SD v. Wayfair Will Impact Retailers (And What To Do About It)

In a post-Wayfair world, retailers need to be aware of the impact this court decision can have on their operations. Here are three ways that Wayfair will impact retailers and what to do about it.

How Home Rule States Have Responded to Wayfair

Let’s take a look at three of the primary home rule states that also have a state-wide sales tax—Alabama, Colorado, and Louisiana—to understand steps taken what remote out-of-state sellers can expect.

South Dakota vs. Wayfair: One Year Later

June 21, 2019 marks the one year anniversary of the U.S. Supreme Court’s decision in the seminal South Dakota v. Wayfair case. And what a wild year it has been! As you can imagine, we’ve been busy at the Sales…

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Uniformity is Needed! Key Takeaways from U.S. Senate Finance Committee Hearing on Sales Tax Post-Wayfair

The U.S. Senate held a hearing to examine the impact of the Wayfair decision on small businesses and remote sellers. Solutions came from 5 witnesses, including Diane Yetter.

How the West Has Responded to Wayfair

A whirlwind of sales tax changes have swept across the Western region of the U.S. following the Wayfair decision.

South Dakota v. Wayfair is Decided: What Does It Mean for You?

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case. For those of us in the sales tax field, this decision is as big as it gets.

What’s Use Tax Like Post SD v. Wayfair?

Use tax compliance is an important issue yet it is frequently neglected or forgotten about when looking at the big picture of keeping your company in compliance. Let’s first get clear on what use tax is. Use tax is a…

How One Court Decision Kept Us on Our Toes, Brought Us Together & Moves Us Forward

The Wayfair decision is unprecedented in the amount of change it brought to the sales tax landscape. It is also unprecedented in the way it has inspired camaraderie and community building among sales tax professionals in ways that make our…

SD v Wayfair: The Decision – Day 1 Analysis with Diane Yetter

Diane Yetter debriefs the momentous Supreme Court decision, South Dakota v. Wayfair Supreme Court. She breaks down what the decision means for businesses and shares her initial reactions during a live Q&A session.

South Dakota v. Wayfair Supreme Court Experience

Diane Yetter shares her experience visiting the Supreme Court for the biggest sales tax case in decades, South Dakota v. Wayfair.

Your Nexus Queries Answered: Unraveling the Top 3 Areas of Confusion

Ever since the Supreme Court released its decision in South Dakota v. Wayfair five years ago, we have been flooded with questions about economic nexus legislation and how it affects businesses across the country. Now that every state has added economic nexus legislation, every business must ask these questions!

Cloud & Software Taxation After South Dakota v. Wayfair

States have been tackling taxation of software and the cloud for quite some time and this trend has continued post-South Dakota v. Wayfair.

Back to School for Tax Professionals Too

It’s back-to-school time for students everywhere, but this time of year provides the perfect opportunity for us as professionals to think about continuing our education and professional growth as well.

Passion and Intrigue

What two things can help you succeed the most? Most people think it is intelligence and connections. And yes, those are important, but I would argue that the two most important are passion and intrigue.

Drop Shipment Myths Debunked

Drop shipments are common but tricky transactions. Given that a large number of companies are dealing with these transactions in a changing sales tax landscape, there are some common misunderstandings floating around. How can you tell drop shipment facts from…

Giving Thanks to this Monumental Sales Tax Year

2018 has been one of the craziest, busiest, and for some of us, the most fulfilling years as sales tax professionals.

What Marketplace Sellers Need to Know about Sales Tax Nexus

Are you an Amazon, Etsy, eBay, or other type of marketplace seller? Sales tax is probably the last thing you want to think about. However, the past couple of years have been unprecedented in terms of sales tax law changes…