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Dan Davis, CPA RET.

About Dan Davis, CPA RET.

Dan has practiced in the tax field for over 35 years. His career started with the California State Board of Equalization, where he worked as a senior sales tax auditor, branch office supervisor, and district audit reviewer. In addition to nearly two dozen articles, Dan has written two major reference books on sales and use tax matters. The books, which are published online by CCH, Inc. and updated annually, include the Multistate Guide to Sales and Use Tax Audits and the Multistate Guide to Sales and Use Tax: Construction. Dan has also taught and lectured on a variety of tax and auditing topics at graduate and postgraduate levels.

Supreme Court’s Wayfair Decision Will Force More Remote Sellers to Collect Sales and Use Tax

Last month we reported that a pending U.S. Supreme Court case, South Dakota v. Wayfair, Inc. (U.S. S.Ct., Dkt. No. 17-494, 06/21/2018), might expand the rights of states to impose their sales and use taxes on out-of-state sellers.  The Court’s June 21, 2018 Wayfair decision has done exactly that.

The decision overturned the physical presence requirement, a 51-year-old standard for determining when remote sellers must collect sales or use taxes on behalf of states other than their own.  Now, a state may impose registration and collection requirements even if there is no physical presence inside the destination state in which the […]

Supreme Court May Change the Nation Sales and Use Tax Landscape in the Wayfair Case!

If you’re doing business in more than one state, you’d best pay attention to a pending U.S. Supreme Court case entitled South Dakota v. Wayfair (2017 S.D. 56, 901 N.W.2d 754, cert. granted, U.S. S. Ct., Dkt. No. 17-494, 01/12/2018).  The outcome will either clarify or expand states’ rights to impose their sales or use taxes on out-of-state sellers.

Background

Every state with a sales tax also has a complementary use tax.  The purpose of the use tax is to capture any transaction that normally would have been subject to sales tax but somehow escaped the tax, generally because the purchase was […]

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