The sales tax implications of using a drop shipper are a major source of confusion for companies that sell into multiple states. This is even more true in the wake of the United States Supreme Court ruling in South Dakota v. Wayfair, Inc. Remote sellers of all sizes must navigate a complex set of rules to determine whether they're obligated to collect and remit sales tax in states and document their exempt sales.

Many business are left wondering: Who’s responsible for sales tax? That question is hard to answer if you don’t understand the rules of the game.

Sales tax guru Silvia Aguirre will demystify drop shipping rules and explain:

• Why South Dakota v. Wayfair, Inc., changed tax obligations


• When using a third party triggers sales tax nexus


• How exempt sales plays a role in determining sales tax nexus


• Why using a drop shipper often creates nexus (enough presence in a state to require sales tax collection)