Last Chance: Sales Tax Compliance Webinar: How the SCOTUS Decision Impacts Out-of-State Sellers

What you think you know about sales tax may have changed with the recent Supreme Court decision in Wayfair. States are now permitted to collect sales tax from out-of-state sellers with no physical presence in their state including remote sellers, online retailers, phone order retailers and inbound (foreign) companies. Many states are announcing new economic nexus standards which expand their reach to taxing out-of-state sellers.

Staying informed as we navigate state sales tax reform is more important than ever. Register now for our upcoming webinar, Sales Tax Compliance – How the SCOTUS Decision Impacts Out-of-State Sellers on August 2, 2018.

The Pennsylvania Test

Pennsylvania is getting creative when it comes to determining a taxpayer’s domicile.

A Florida resident completed a questionnaire to the best of her knowledge. However, unbeknownst to the Florida resident, the document would implicate her as a Pennsylvania resident. Although the Florida resident had owned a rental property in Pennsylvania during the years in question, there were no other ties to the state. The taxpayer’s defense was that she had visited Pennsylvania part of that time she was caring for an ill family member. The Pennsylvania Department of Revenue up-held that the Florida taxpayer failed the residency “Days Test” and must therefore file and pay taxes for years 2004 through 2012.

Domicile laws can be tricky! Contact a member of our state and local tax team with any questions.