Wayfair and its impact on sales in the United States

Simplify your international development

  • Home
  • Wayfair and its impact on sales in the United States
Demandez votre remboursement
de tva 2018 !
Date limite au 30 juin 2019
Vous êtes une entreprise hors UE et vous avez effectué des
achats dans un État membre de l'UE !
Vous pouvez peut être en obtenir le remboursement

Wayfair and its impact on sales in the United States

On 21 June 2018, the United States Supreme Court issued their opinion in South Dakota v. Wayfair, a decision that impacts all vendors and retailers trading in the United States.

What is the Wayfair decision?

The South Dakota case against Wayfair sets a precedent and implies that the absence of a physical presence of a business in a US state will not determine anymore that it is not subject to sales tax. As a result of the Wayfair decision, some foreign companies trading in the US and not established there may therefore be required to collect sales tax from their customers. This decision applies to all retailers, third-party sellers such as Amazon, wholesalers and any company making transactions in the USA.

Is your company subject to economic nexus?

Having a Nexus in an American state means that a company has a sufficient business presence to trigger the obligation to collect the sales tax from its local buyers and return it to the local tax authorities. A company with a physical presence in a state has a Nexus and is therefore subject to local sales tax. Following the Wayfair decision, the Economic Nexus is no longer only defined by physical presence but also by some transaction thresholds that vary according to the states.

Find out about your obligations

More than twenty American states currently have Nexus obligations and other states are in the process of joining them. South Dakota legislation, for example, defines a company has a Nexus if:
– It makes more than 200 transactions annually in this US state
– Has a GT $100,000 in gross sales in a year.

Find here the applicable thresholds of each state.

In addition to sales volume, it is important to find out the tax rates for the products you sell as they may vary according to category and state.

To check if your company has a Nexus and is subject to sales tax in a US state, contact ASD Group. Our experts can guide and advise you on the compliance of your company.

Subscribe to ASD Group's newsletter
and receive all our latest information and news.
Newsletter modal
Nos experts sont à votre disposition pour répondre à toutes vos questions.
Pakar kami siap membantu Anda untuk menjawab semua pertanyaan Anda.
Our experts are at your disposal to answer your questions.
Nuestros expertos están a su disposición para responder a todas sus preguntas. ¡Realice una consulta gratuita!
Os nossos especialistas estão à sua disposição para responder a todas as suas questões.
I nostri esperti sono a vostra disposizione per rispondere a tutte le tue domande. Approfitta di una consulenza gratuita !
Unsere Experten stehen Ihnen zur Verfügung um Ihnen alle Fragen zu beantworten.
Na váš dotaz obratem odpovíme. Využijte možnosti konzultace!
Nasi eksperci są do Twojej dyspozycji, aby odpowiedzieć na Twoje pytania.
Experții noștri sunt la dispoziția dumneavoastră pentru a vă răspunde la toate întrebările. Profitați de consultanța gratuită !
Onze deskundigen staan tot uw beschikking om al uw vragen te beantwoorden. Krijg gratis advies!
Нашите експерти са на разположение, за да отговорят на въпросите Ви. Възползвайте се от безплатна консултация!