Three Years After Wayfair
Three Years After Wayfair
The U.S. Supreme Court’s South Dakota v. Wayfair decision was a landmark case affecting nearly every business, drastically expanding a seller’s obligation to collect sales tax in various states. Three years after the decision, states’ have had diverse reactions and have adopted various enforcement policies. While each state may have its own set of rules, one thing is certain, every business must review and address its sales tax collection obligations.
Economic Nexus