South Dakota v. Wayfair

Wayfair: Common Forms of Nexus

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The Supreme Court’s decision on June 21st, 2018 allows states to require out-of-state retailers to collect and remit sales tax, regardless of whether or not the retailer has a physical presence in that state. This is caused when a business has exposure to sales tax nexus. A business can establish sales tax nexus multiple ways…. Read more »

Major Changes in Sales Tax: Supreme Court Ruling South Dakota v. Wayfair

The recent Supreme Court ruling of South Dakota v. Wayfair will bring major changes to sales tax for most businesses. The case challenged South Dakota’s sales tax on internet retailers who do not have property or employees in the state. Historically, property and employee standards for taxation were part of the requirement set by the Quill Corp…. Read more »