Redpath Insights

States May Eye Nexus Enforcement to Stabilize Revenue

June 16, 2020 - It has been about two years since the U.S. Supreme Court ruled on South Dakota vs. Wayfair. With the year 2020 featuring other, more challenging news for state coffers, states may start taking a harder look at economic activity...

Minnesota Sales and Use Tax Payment Extensions

April 9, 2020 - The state of Minnesota is extending the grace period for payment of sales and use tax for businesses identified under Emergency Executive Order 20-04. Details include: Businesses that originally had a monthly payment of sales and...

How South Dakota vs. Wayfair is Impacting Sales Tax Laws

September 18, 2018 โ€”The Supreme Court ruling on South Dakota vs Wayfair last year overturned โ€œQuillโ€; no longer will physical presence be needed in a state for sales tax collection. The Supreme Court has given the states the power to require...

Minnesota's Response to Wayfair Supreme Court Decision

July 25, 2018 โ€” Minnesota Revenue has updated their local sales tax collection requirements for Minnesota Sellers.  Due to the U.S. Supreme Courtโ€™s decision on South Dakota v. Wayfair, physical presence is no longer needed for a state to require...

Mitigate Audit Risk with Your Sales Tax Procedures

May 29, 2018 โ€” Federal tax reform has made big news this year, but the state level is another animal altogether. Each state is almost like a different country when it comes to taxes, and state regulations can evolve from year to year. Therefore,...

Wisconsin Residents Get Child Sales Tax Rebate

May 15, 2018 โ€” Wisconsin has a budget surplus of almost $400 million and will return some of the surplus to its taxpayers.  Starting in mid-May, Wisconsin taxpayers will be able to apply for a $100 sales tax rebate per dependent childโ€”however,...

South Dakota v. Wayfair, Inc.: Interstate Taxes in the Supreme Court

January 25, 2018 โ€” The Supreme Court has agreed to consider the case of South Dakota v. Wayfair, Inc. It is a challenge to their prior decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), a case that established โ€œphysical presenceโ€ as a...

Changes to State-by-State Sales and Use Tax Laws

December 7, 2017 โ€” As many states are still feeling the sting of lost revenue due to the rapid growth of e-commerce, many are looking for alternative ways to recoup these losses. The definition of "nexus" (or โ€œsubstantial physical presenceโ€)...

States Look for Solutions to Capture Lost Sales Tax Revenue

August 1, 2017 โ€” E-Commerce has transformed the tax landscape when it comes to withholding and remitting sales tax on products. For 25 years, a companyโ€™s requirement to collect and remit a stateโ€™s sales tax has been determined by Quill Corp v. North...