Nexus Considerations in a Post-Wayfair World
On June 21, 2018, the U.S. Supreme Court issued an opinion in South Dakota v. Wayfair, overturning its earlier precedents in National Bellas Hess and Quill, and eradicating the decades-old “physical presence” requirement for sales and use tax nexus.
The case centered on a South Dakota law that imposes sales tax collection obligations on certain remote sellers, based on the dollar amount or volume of sales into the state. This “economic nexus” case impacts thousands of jurisdictions across the United States that impose a sales or use tax.
Get expert insight into what you need to know now about this landmark Supreme Court case, and how it impacts your clients and business, with this special report.