The Supreme Court Wayfair decision overturned a state sales tax's physical presence requirement with an economic presence for remote sales of e-commerce.

Wayfair Decision Impact on Remote Sales


Join Gary Bingel, EisnerAmper’s National SALT leader, and Tim Schuster to learn more about the Supreme Court’s decision and how to prepare for the challenges and opportunities to come.


Tim Schuster: Hello and welcome to our podcast on the taxation of e-commerce and the recent Supreme Court ruling on the subject matter. I’m your host Tim Schuster and with us is Gary Bingel, the partner in charge of EisnerAmper’s State and Local Practice Group. In this series, we’ll discuss the recent U.S. Supreme Court ruling on the taxation of remote sales, such as, e-commerce. So, Gary, could you please give us a 30,000-foot overview of the Wayfair case.
Gary Bingel: Sure. So the Wayfair case was as internet retailer case regarding sales tax. Prior to Wayfair there was the Quill case from 26 years ago that said in order to be subjected to a state sales collection requirements you had to have some sort of physical presence, and all that meant was you could have anything from bricks and mortar to remote employees to transient employees in the state or even affiliates and that was the prerequisite in order to be subjected to sales tax. In Wayfair, the issue was Wayfair didn’t have any of those things, all they had was an economic presence in state through sales, and the Supreme Court came down and abolished that physical presence requirement and said an economic presence is enough. You no longer need physical presence in order to be subjected to sales tax in a state.

Gary Bingel's expertise focuses on state and local income taxation, and sales and use tax consulting. He has significant experience serving clients in the manufacturing, retail, pharmaceutical, biotechnology, technology and service industries.

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