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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

Income Tax Nexus Limitations in a Post-Wayfair World

06/07/2021

Garrett, Joe, Jr., Rutherford, Amber, Schulte, Olivia, Coles-Williams, Sherfón

Sales Tax Nexus and Earnings Management

06/03/2021

Zhang, Jidong, Yin, Meiqun, Han, Jing, Ash, Kristie

State Adoption of European DSTs: Misguided and Unnecessary

05/24/2021

Frieden, Karl A., Do, Stephanie T.

A Failure in Statutory Interpretation: The MTC and P.L. 86-272

04/29/2021

Dakessian, Marty, Penza, Michael

Will the Chicago Lease Transaction Tax Survive a Strong Wind?

04/21/2021

Eisenstein, Martin, Swetnam-Burland, David

An Insider’s View of the MTC’s P.L. 86-272 Project

04/05/2021

Hamer, Brian

John Due's Wisdom Only Ripens With Age

04/01/2021

Hellerstein, Walter, McLure, Charles

Preparing for Sales Tax Changes in 2021

03/31/2021

Armbruester, Liz

Sales Tax Base Expansion Is Not the Answer

03/24/2021

Dobay, Nikki E. E.

2021 State Legislative Sessions Begin

03/17/2021

Dobay, Nikki E. E.