Hawaii Reminds Taxpayers on Car Sharing, Canned Software Sales



The Week in Wayfair: The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair, which permitted states to impose tax collection duties on remote retailers based on economic activity rather than physical presence. This week Hawaii issued a reminder about the duties of taxpayers offering their vehicles through peer-to-peer car sharing apps and a clarifying notice about canned software, Washington continues pursuing taxpayers with inventory nexus, and business taxpayers urged New Mexico to join the Streamlined Sales and Use Tax Agreement.

Hawaii cautioned vehicle owners about participation in …