House Judiciary Committee Hearing Addresses Small Business Concerns Following Wayfair Decision

    The hearing included remarks and testimony from retailers, advocates for tax reform and for small business, and legislators.

    What Does South Dakota v. Wayfair Mean for Retailers?

    In June, the Supreme Court ruled that states can legally collect tax from remote retailers deemed to have “economic nexus.”

    ABA’s E-Fairness Timeline: A Long and Winding Road to Success

    A new E-Fairness Timeline available on ABA’s Advocacy page shows the many ups and downs throughout the long fight to sales tax fairness in which independent booksellers played a leading role.

    A Letter From ABA CEO Oren Teicher

    Here, ABA CEO Oren Teicher discusses the recent U.S. Supreme Court decision to reverse a long-standing precedent and rule that all retailers — both bricks-and-mortar and online — must collect sales tax for online orders.

    A Deeper Look at the Supreme Court Sales Tax Ruling

    Last week, the U.S. Supreme Court ruled in favor of a South Dakota law qualifying remote retailers that have $100,000 or more in sales or 200-plus transactions in the state as having a physical presence.

    Supreme Court Rules in Favor of Sales Tax Fairness

    In a major victory for sales tax fairness, the Supreme Court ruled in favor of South Dakota in a case that will redefine the legal obligation of online retailers regarding sales tax collection, South Dakota v. Wayfair, Overstock, and Newegg

    Amazon Balks at Seattle’s “Head Tax” to Help the Homeless

    The tax applies to companies that gross at least $20 million per year and will fund affordable housing and homeless services; since its proposal, Amazon — the city’s largest employer — has resisted the measure.

    “Prime Numbers” Spurs Booksellers to Urge Lawmakers to Level Playing Field

    Booksellers are reaching out to lawmakers in response to a recent report that illuminated the repercussions of Amazon’s failure to collect and remit sales tax on its third-party marketplace sales.

    Supreme Court Hears Oral Arguments in Sales Tax Fairness Case

    South Dakota v. Wayfair, Overstock, and Newegg addresses online retailers’ obligation to collect and remit sales tax and what constitutes a business’ physical presence in a state.

    Booksellers Urged to Get Word Out About Prime Numbers

    ABA and Civic Economics have made available a variety of resources to support booksellers’ efforts to promote discussion and take action to ensure that Amazon competes with their stores on a level playing field.

    Amazon Study Reveals Explosive Growth of Third-Party Sales, Sales Tax Avoidance

    Prime Numbers, a new report from ABA and Civic Economics, reveals the continuing — and increasing — loss of jobs and essential state and municipal revenue as a result of the growing retail dominance of Amazon.

    Supreme Court Will Take Up E-Fairness Definition

    In a significant first step toward potentially leveling the playing field for all retailers, the U.S. Supreme Court has decided to consider a case that would change the legal obligation of online retailers regarding collecting sales tax.

    15 Amicus Briefs Filed in Support of South Dakota Sales Tax Fairness Petition to Supreme Court

    A number of groups have filed briefs to the U.S. Supreme Court in support of a petition that urges the revision of a 1992 decision that defines which retailers are liable to collect and remit a state’s sales tax.

    ABA Files Amicus Brief in Support of South Dakota Petition to U.S. Supreme Court Challenging Nexus Definition

    ABA has filed an amicus brief in support of South Dakota v. Wayfair, Overstock, and Newegg, a petition urging the U.S. Supreme Court to revise a 1992 decision that defines which retailers are liable to collect and remit state sales tax.

    South Dakota Supreme Court Rejects State Attempt to Collect Online Sales Tax

    On Thursday, September 14, the Supreme Court of the State of South Dakota ruled that the state cannot force remote retailers to collect and remit sales tax if they do not have nexus in South Dakota.

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