Bye Bye, Economic Realities!
Payroll Corner

Bye Bye, Economic Realities!

On May 5, 2021, the Department of Labor (DOL) effectively withdrew the Trump administration’s independent contractor rule, continuing President Biden’s employee-friendly agenda in the labor and employment space. The much discussed “economic real... Laura D. Caty

Sales Tax Nexus:  South Dakota v. Wayfair, Inc. – The Facts
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

Sales Tax Nexus: The Unintended Consequences of South Dakota v. Wayfair, Inc.
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