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

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

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State Sales Taxes in the Post-Wayfair Era

December 12, 2019

Sorting Out Pennsylvania’s New Corporate Nexus Requirements

October 15, 2019

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