On June 21, 2018, the U.S. Supreme Court issued an opinion in South Dakota v. Wayfair, overturning its earlier precedents in National Bellas Hess and Quill, and eradicating the decades-old “physical presence” requirement for sales and use tax nexus.
The case centered on a South Dakota law that imposes sales tax collection obligations on certain remote sellers, based on the dollar amount or volume of sales into the state. This “economic nexus” case impacts thousands of jurisdictions across the United States that impose a sales or use tax.
Get insight into what you need to know about this landmark Supreme Court case, and how it impacts you and your business.
For more information please contact your tax advisor or Faith Gorman, Director of State and Local Taxation, at [email protected] or 561.886.5286.
Click here to read the full report: Nexus-Considerations-in-a-Post-Wayfair-World.