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Wayfair Decision: Nationwide Impact

The U.S. Supreme Court's June 21, 2018, decision in South Dakota v. Wayfair Inc. sparked a flurry of economic nexus activity in states. On this page you’ll find a link to the decision as well as extensive commentary and news about the impact of the decision across the states.

U.S. SUPREME COURT DECISION

Crossfire Hurricane: Perils in a Post-Wayfair World

03/31/2020

Bertoni, David W., Swetnam-Burland, David, Szal, Jamie

No More Dilworth Formalism After Wayfair

03/17/2020

Cram, Richard L.

The Fix Is In?

03/11/2020

Bogdanski, Paul, Dorner, David, Gove, Jeremy P.

Use Tax After Wayfair, Part 3: Marketplace Facilitator Legislation

03/09/2020

McLure, Charles

Keystone State — 2019 SALT Year in Review

03/04/2020

Karpchuk, Jennifer Weidler, Lipin, Ilya A.

Tax Cannibalization by State Corporate Taxes: Revised Estimates

02/25/2020

Shanske, Darien, Gamage, David

The Future of Nexus: The Due Process Renaissance After Wayfair

02/18/2020

Najjar, Rick, Kontopoulos, Ted

National Geographic — Still Relevant After Wayfair?

02/13/2020

Cram, Richard L.

2020: Top SALT Issues to Watch in Philadelphia

02/04/2020

Karpchuk, Jennifer Weidler

2020 Legislatures: A Preview of Coming Attractions

01/22/2020

Hamilton, Billy