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

The Efficiency of State Administration of Local Taxes

December 13, 2022

Outlier No More: Kansas Adopts Tax Reform with Wayfair Safe Harbor, GILTI Exclusion

May 4, 2021

State and Local Sales Tax Rates, 2021

January 6, 2021

Working from Home Brings Greater Exposure to State Tax Codes

March 25, 2020

State Tax Changes as of January 1, 2020

December 20, 2019

State Sales Taxes in the Post-Wayfair Era

December 12, 2019

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Florida and Missouri, the Last Wayfair Holdouts, Consider Remote Sales Tax Bills

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New Jersey Waives Telework Nexus During COVID-19 Crisis

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Sorting Out Pennsylvania’s New Corporate Nexus Requirements

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

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Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

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