What’s Next for State Tax Nexus?

August 22, 2018

The Supreme Court recently published it’s decision on ‘Wayfair’, a landmark case centered around internet commerce and economic “nexus” for online state taxes.

The recent Wayfair decision has drastically altered the landscape for states that want to collect sales and use taxes. Prior to this landmark U.S. Supreme Court case, economic “nexus” for tax purposes was established only if the seller of goods or services exhibited a “physical presence” in the state. Under Wayfair, sales and use tax obligations may be imposed on remote sellers — even those operating solely online. (South Dakota v. Wayfair, S. Ct. No. 17-494, June 21, 2018) Read more