CPA Practice

JUNE 30, 2025

million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions. million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions.

Technology 104

Technology Rhode Island West Virginia South Dakota 104

CPA Practice

JUNE 26, 2025

As a result of South Dakota v. Therabody’s tax filing obligations in the US suddenly jumped from 8 states in 2019 to 32 states in 2020. Wayfair, Inc. Therabody’s international expansion also introduced GST and VAT compliance challenges.

Technology 75

Technology Tax South Dakota NetSuite 75

CPA Practice

DECEMBER 19, 2023

Administrative considerations: If administrative or logistical challenges could cause delays, planning for a later filing date may provide the necessary time to address and overcome these issues. States with tighter schedules include Illinois and New York (up to 60 days) and Virginia (up to 15 days).

Rhode Island 116

Rhode Island West Virginia South Dakota North Dakota 116

Withum

MARCH 3, 2023

Supreme Court interpreted sales tax nexus under the Commerce Clause as a minimal physical connection with a state; however, in South Dakota v. The remaining five states do not impose a sales tax. What is nexus? Prior to June 2018, the U.S. Wayfair, 138 S. What do I need to get started with Withum’s nexus tool?

South Dakota 52

South Dakota Real Estate Sales Tax 52