{"id":28783,"date":"2026-10-02T11:00:00","date_gmt":"2026-10-02T15:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=28783"},"modified":"2026-09-28T10:16:02","modified_gmt":"2026-09-28T14:16:02","slug":"tax-success-multistate-nexus-2026-09-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/tax-success-multistate-nexus-2026-09-ko\/","title":{"rendered":"\ub2e4\uc911\uc8fc \uc0ac\uc5c5\uc790 \uc138\ubb34 nexus \ubc29\uc5b4 \uc131\uacf5 \u2014 Wayfair \uc774\ud6c4 \uc6d0\uaca9 \ud310\ub9e4\uc790 sales tax \uc18c\uae09 \uccad\uad6c \ucd95\uc18c"},"content":{"rendered":"
Illustrative Composite<\/strong> \u2014 \ubcf8 \uc0ac\ub840\ub294 \uc2e4\uc81c \ucc98\ub9ac \uc0ac\ub840\ub4e4\uc758 \uc0ac\uc2e4\uad00\uacc4\ub97c \uc775\uba85\ud654\u00b7\uc7ac\uad6c\uc131\ud55c \ub300\ud45c \uc0ac\ub840\uc785\ub2c8\ub2e4.<\/div>\n

\uc0ac\uac74 \uac1c\uc694<\/h2>\n

\uc628\ub77c\uc778 \ub3c4\ub9e4 \uc0ac\uc5c5\uc790\uac00 3\uac1c \uc8fc(NJ \ubcf8\uac70\uc9c0, NY, PA)\ub85c\ubd80\ud130 Wayfair<\/em> \ud310\uacb0 \uc774\ud6c4 economic nexus \uc131\ub9bd \uadfc\uac70\ub85c 2018\ub144 \uc18c\uae09 sales tax + \uc774\uc790 + \uacfc\ud0dc\ub8cc \ucd1d\uc561 \uccad\uad6c \ud1b5\uc9c0.<\/p>\n

\ubc95\uc801 \uc7c1\uc810<\/h2>\n

South Dakota v. Wayfair<\/em>(2018) \uc774\ud6c4 economic nexus threshold(\ub300\uccb4\ub85c $100K \ub9e4\ucd9c \ub610\ub294 200\uac74 \uac70\ub798) \ucd08\uacfc \uc2dc \ub4f1\ub85d\u00b7\uc9d5\uc218 \uc758\ubb34. \uadf8\ub7ec\ub098 (1) \uac01 \uc8fc\uc758 \uc2dc\ud589\uc77c\uc790 (2) marketplace facilitator \ubc95 \uc801\uc6a9 (3) voluntary disclosure agreement(VDA) \ud611\uc0c1 \uac00\ub2a5\uc131\uc774 \uac10\uc561 \uc5ec\uc9c0.<\/p>\n

\uc1a1\ub85c\ud38c\uc758 \ub300\uc751 \uc804\ub7b5<\/h2>\n
    \n
  1. \uc8fc\ubcc4 economic nexus \uc2dc\ud589\uc77c \uc815\ud655 \ud655\uc778 \u2014 NY\ub294 2019-06-21, PA\ub294 2019-07-01 (2018 \uc18c\uae09 \ubb34\ud6a8)<\/li>\n
  2. Amazon FBA \ub9e4\ucd9c\uc740 marketplace facilitator law \uc801\uc6a9 \u2014 \uc0ac\uc5c5\uc790 \uc9c1\uc811 \ubd80\ub2f4 \uc544\ub2d8. 2019-06 \uc774\ud6c4 Amazon\uc774 \uc9d5\uc218\u00b7\ub0a9\ubd80<\/li>\n
  3. 3\uac1c \uc8fc \ubaa8\ub450 Voluntary Disclosure Agreement(VDA) \ud611\uc0c1 \u2014 \uacfc\ud0dc\ub8cc \uba74\uc81c + \uc774\uc790 \uac10\uba74 + lookback 3\ub144 \uc81c\ud55c<\/li>\n
  4. NJ\ub294 \ubcf8\uac70\uc9c0\uc774\ub098 economic nexus \uc544\ub2cc physical nexus(\uc0ac\ubb34\uc2e4) \u2014 \ubcc4\ub3c4 \ub4f1\ub85d \uc644\ub8cc \ud6c4 \ud6c4\uc18d \uc900\uc218<\/li>\n<\/ol>\n

    \uacb0\uacfc<\/h2>\n

    \ucd08\uae30 \uccad\uad6c\uc561 \ub300\ube44 78% \uac10\uc561. NJ\ub294 physical presence \uc778\uc815 \ud6c4 \uc815\uc0c1 \ub0a9\ubd80, NY\u00b7PA\ub294 VDA\ub85c lookback \ucd95\uc18c + \uacfc\ud0dc\ub8cc \uba74\uc81c. \ud5a5\ud6c4 \uac01 \uc8fc marketplace facilitator \ub9e4\ucd9c \uc790\ub3d9 \ubd84\ub9ac \uc2dc\uc2a4\ud15c \ub3c4\uc785 \uc790\ubb38.<\/p>\n

    \uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/h2>\n
      \n
    • Economic nexus\ub294 \uc8fc\ubcc4 \uc2dc\ud589\uc77c\uc790<\/strong>\uac00 \ub2e4\ub984 \u2014 2018\ub144 \uc18c\uae09 \uccad\uad6c\ub294 \ub300\uccb4\ub85c \ubb34\ud6a8<\/li>\n
    • Amazon\/eBay\/Etsy \ub9e4\ucd9c\uc740 marketplace facilitator law<\/strong>\ub85c \uc790\ub3d9 \ubd84\ub9ac (2019~2021 \uc0ac\uc774 \uac01 \uc8fc \uc2dc\ud589)<\/li>\n
    • VDA\ub294 lookback 3\ub144 \uc81c\ud55c + \uacfc\ud0dc\ub8cc \uba74\uc81c \uac00\ub2a5 \u2014 \uc790\uc9c4 \uc2e0\uace0 \uc720\uc778<\/li>\n<\/ul>\n
      \n

      \ubcf8 \uc0ac\ub840\ub294 \ub2e4\uc218 \uc0ac\uac74\uc758 \uc0ac\uc2e4\uad00\uacc4\ub97c \uc775\uba85\ud654\u00b7\uc7ac\uad6c\uc131\ud55c \ub300\ud45c \uc0ac\ub840(illustrative composite)\uc785\ub2c8\ub2e4. \uac1c\ubcc4 \uc0ac\uc548\uc740 \uc0ac\uc2e4\uad00\uacc4\uc640 \uad00\ud560 \ubc95\ub839\uc5d0 \ub530\ub77c \uacb0\uacfc\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc73c\ubbc0\ub85c \ubc18\ub4dc\uc2dc \uc790\uaca9 \uc788\ub294 \ubcc0\ud638\uc0ac\uc640 \uc0c1\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1 \uc900\uc218. Prior results do not guarantee similar outcomes.<\/em><\/p>\n

      \n

      \uc1a1\ub85c\ud38c \ubb38\uc758<\/h3>\n
        \n
      • \uc804\ud654 201-461-0031<\/li>\n
      • \uc774\uba54\uc77c mail@songlawfirm.com<\/li>\n
      • \uc6f9\uc0ac\uc774\ud2b8 songlawfirm.com<\/li>\n
      • \uc624\ud53c\uc2a4 \ub274\uc800\uc9c0\u00b7\ub274\uc695\u00b7\uc870\uc9c0\uc544\u00b7\ud14d\uc0ac\uc2a4\u00b7\ub9e4\uc0ac\ucd94\uc138\uce20<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Illustrative Composite \u2014 \ubcf8 \uc0ac\ub840\ub294 \uc2e4\uc81c \ucc98\ub9ac \uc0ac\ub840\ub4e4\uc758 \uc0ac\uc2e4\uad00\uacc4\ub97c \uc775\uba85\ud654\u00b7\uc7ac\uad6c\uc131\ud55c \ub300\ud45c \uc0ac\ub840\uc785\ub2c8\ub2e4. \uc0ac\uac74 \uac1c\uc694 \uc628\ub77c\uc778 \ub3c4\ub9e4 \uc0ac\uc5c5\uc790\uac00 3\uac1c \uc8fc(NJ \ubcf8\uac70\uc9c0, NY, PA)\ub85c\ubd80\ud130 Wayfair \ud310\uacb0 \uc774\ud6c4 economic nexus \uc131\ub9bd \uadfc\uac70\ub85c 2018\ub144 […]<\/p>\n","protected":false},"author":7,"featured_media":28786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[402,442],"tags":[],"class_list":["post-28783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-402","category-442"],"yoast_head":"\n\ub2e4\uc911\uc8fc \uc0ac\uc5c5\uc790 \uc138\ubb34 nexus \ubc29\uc5b4 \uc131\uacf5 \u2014 Wayfair \uc774\ud6c4 \uc6d0\uaca9 \ud310\ub9e4\uc790 sales tax \uc18c\uae09 \uccad\uad6c \ucd95\uc18c - \uc1a1\ub3d9\ud638 \uc885\ud569\ub85c\ud38c<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/songlawfirm.com\/ko\/tax-success-multistate-nexus-2026-09-ko\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ub2e4\uc911\uc8fc \uc0ac\uc5c5\uc790 \uc138\ubb34 nexus \ubc29\uc5b4 \uc131\uacf5 \u2014 Wayfair \uc774\ud6c4 \uc6d0\uaca9 \ud310\ub9e4\uc790 sales tax \uc18c\uae09 \uccad\uad6c \ucd95\uc18c\" \/>\n<meta property=\"og:description\" content=\"Song Law Firm provides knowledgeable and reliable legal service to individuals and corporate clients. 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