There has been a marked increase in sales tax audit activity of remote sellers and marketplace facilitators in the years following the U.S. Supreme Court’s landmark decision in the Wayfair case. The court held in Wayfair that U.S. states may require businesses to collect and remit sales tax even if the business does not have an in-state physical presence. It appears that five years post-Wayfair—and even after many states have enacted economic nexus laws—many companies still are not adequately prepared to undergo an audit by the tax authorities.
Source: BDO
