re: #306 dangerman

yup - each state is gonna be able to define “nexus”

Companies who thought they had no nexus find out they do “now”.
how far that can be stretched? cross-state audits, assessments you can’t respond to, rules you don’t know or understand.
Automatic penalties applying in states you don’t even know you’re in.
qualifies you to be responsible for corporate tax in that state

and this is only the first case

Imagine figuring out the tax law and arranging your affairs to avoid paying.
oh, wait, that’s what these guys did.

instantly, the entire world is now doing business in California.

I wonder if a company could be sued because it chose not to sell to a CA resident?

its gonna be a real mess

It’s going to be a true wild west. Congress repeatedly punted on this. They had the marketplace fairness act that would have resolved these issues but it died in the House. One of the House Reps in charge of the Commerce Committee put his own proposal together and no one had a clue what he was going on about (Goodlatte).

States do have the Streamlined Sales and Use Tax Act, but that compact isn’t in force for all states, and it’s a voluntary thing. We might see more states move in that direction in standardizing language and laws, but again, they’ll have to consider the new environment without both Bellas Hess and Quill.