south dakota v. wayfair

Following the 2018 South Dakota v. Wayfair U.S. Supreme Court decision eliminating the physical presence standard for sales tax nexus, nearly every state with statewide sales taxes have adopted collection and remittance obligations for remote sellers, and several have implemented marketplace facilitator regimes.

Featured Research

State Tax Changes as of January 1, 2020

December 20, 2019

State Sales Taxes in the Post-Wayfair Era

December 12, 2019

Sorting Out Pennsylvania’s New Corporate Nexus Requirements

October 15, 2019

Confusion Reigns as Kansas Revenue Department, Attorney General Dispute the State’s New Online Sales Tax Regime

October 4, 2019

Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

August 2, 2019

Post-Wayfair Options for States

August 29, 2018

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Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative