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retroactivity

‘Wayfair’: What Are the Practical Retroactivity Concerns?

August 10, 2018 By Charles Wakefield and Zach Gladney

What is the practical risk that states attempt to apply Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might assess tax retroactively under Wayfair? In an article originally published in Bloomberg BNA’s Weekly State Tax Report, Zach Gladney and Charles Wakefield explain why applying Wayfair retroactively would be misguided and unsuccessful. To read the full article, click here. [...]Read more

Filed Under: Controversies - State, Sales and Use Tax, State & Local Tax Tagged With: nexus, physical presence, retroactivity, South Dakota v. WayFair

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