internet sales tax

Substantial Nexus Post-Wayfair: How did we get here and where do we go?

On June 21, 2018, the United States Supreme Court overruled the “physical presence” bright-line rule for substantial nexus in its landmark decision South Dakota v. Wayfair. Its decision overruled 50 year-old precedent. The Court dug into the constitutional limitations on the states’ authority to impose sales tax collection on out-of-state retailers, as well as the... Read More