(WAYFAIR, from 9)

against the risk of assessment should these jurisdictions pass such laws. Fourth, because it is likely many companies will report taxes in additional states, taxpayers with multi-state sales should consider implementing sales tax software to add tax to invoicing and to report the taxes. Similarly, with collection of taxes in additional states, exemption certificates will need to be obtained and managed for those states. Taxpayers might consider implementing software to facilitate these processes. Lastly, Wayfair’s broad impact may

(WHEELS, from 15)

It was about 2:30 p.m. on a July Sunday and while water bottles are provided for the ride, air conditioning was calling out to us. Prairie Artesian Ales was a great place to stop for a refreshing beverage and a nice place to sit. One of the primary spots on the Bikes + Brews tour, Prairie offered a brewery tour and tasty samplings of watermelon gose, Read but No Reply, and sour ale, No Way Frose.

After a brief pause for beer, we stopped

to appreciate Wayne Coyne’s art gallery, Te Womb. Te building mural, perhaps the most colorful in downtown, instigated many laws about how murals and public art get approval. After crossing Broadway, we stopped for

cookies from Elemental Coffee Company. Another quick break and a water refill was exactly what I needed. As we made our way back to home base, we stopped at the federal building. Ryan

Next we took a quick jaunt over to Leadership Square to see the statue erected after the oil bust in the 80s. I learned “Galaxy” by Alexander Liberman is the largest of Oklahoma City’s early public art works. It was erected to bring brightness into the city after a depressing economic downturn. By this point, I was feeling unstoppable.

offered an interesting architecture lesson on the style of rocks used and the shape and design of the building. Also, did you know there are 46 stars on the grounds because Oklahoma was the 46th state?

(Literally, I could not stop and I bumped into another bike because I forgot my hand brake.) We made our final stop in front of the Civic Center and discussed the art deco themes throughout the older buildings on that side of the city. As we made our final stretch back to home base, I reflected on my trip. I learned quite a bit and saw some new sights. I enjoyed the chance to see my city from

a different point of view. Te world really does look different from two wheels.

extend to income tax. Te Court’s decision to approve economic nexus thresholds in the sales tax context may validate economic nexus statutes and court decisions applicable to state income taxes. Wayfair may encourage more states to enact income tax laws that implement a bright-line nexus standard. Taxpayers should take this into consideration when deciding in which states they should report income taxes. One shoe has dropped. Te states won their argument that it is time to modernize the imposition of sales taxes to fit the new economic reality. Now it is time

for the other shoe to drop. It is time for simplification to allow businesses to comply with these crippling impositions caused by unnecessarily inconsistent and burdensome state requirements. Because most states have not acted to simplify their laws (with the exception of Arizona, which recently did away with locally administered taxes) and the Court has rightfully refused to act as a legislative body, only Congress can right this wrong. Now the question is whether or not Congress will come to the aide of small businesses reeling under the impact of these expanded sales tax burdens.

September/October 2018



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