Feature Article 
Sales Tax Nexus: South Dakota v. Wayfair, Inc. – The Facts
On June 21, 2018, the Supreme Court of the United States ruled on South Dakota v. Wayfair, Inc. The Supreme Court was asked to examine the physical presence precedents it set in two prior cases: Quill Corp. v. North Dakota (U.S. Supreme Court, No. 91- ... Alyssa Marchand, MST
Feature Article
Sales Tax Nexus: The Unintended Consequences of South Dakota v. Wayfair, Inc.
On July 24, 2017, the U.S. House Judiciary Committee held a hearing to discuss the implications of the South Dakota v. Wayfair, Inc. Supreme Court ruling. The Supreme Court overruled the physical presence nexus in this case, in favor of allowing the states to impose economic nexus standards... Alyssa Marchand, MST