A New Paradigm for Sales Tax: The Wayfair Decision and Nexus
The requirement that sellers only collect sales taxes when they have a physical presence in a state is now dead. The Supreme Court in South Dakota, Petitioner, v. Wayfair, Inc. et. al. ruled that such a physical nexus requirement, under previous Supreme Court rulings, is outdated and incorrect. It is expected that all states will quickly move to adopt a sales threshold standard similar to that of South Dakota.
Charles Swenson is Professor and Leventhal Research Fellow at the Marshall School of Business at the University of Southern California. He is also the co-founder of IITGDiscover.com. Author of more than 50 articles and books, he is General Editor of State Taxation: Principles and Practice (LexisNexis/Matthew Bender).
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