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Nexus Considerations in a Post-Wayfair World
The June 21, 2018 U.S. Supreme Court opinion in South Dakota v. Wayfair overturned earlier precedents and eradicated the decades-old “physical presence” requirement for sales and use tax nexus. 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 about this landmark Supreme Court case, and how it impacts your clients and business, with this special report.
For additional coverage of the South Dakota v. Wayfair Supreme Court decision, visit our Resource Center at tax.tr.com/wayfair.
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