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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

Congress’s Preemption of State Tax Laws Is Not Commandeering

09/20/2021

Friedman, Jeffrey A., Raykin, Alla

An Interview With Idaho State Tax Commission Chair Jeff McCray

08/31/2021

McGown, John, Jr.

Bill Fox on State Taxes Now and in the Future

08/31/2021

Hamilton, Billy

Marketplace Rules: Sales Tax for Online Bazaars Gets Bizarre

08/26/2021

Kyne, Grace E., O'Brien, Robin, Devlin, Gregory, Maclay, Kyle

Conversational Commerce and P.L. 86-272

08/23/2021

Kirkell, Brian J.

Navigating Pennsylvania’s Local Business Privilege Taxes

08/11/2021

Lipin, Ilya A., Masterson, Charles V, McMonagle, Corey A

From a Distance: Tax Traps of a Remote Workforce

08/09/2021

Karpchuk, Jennifer W.

MTC Declares War on P.L. 86-272

08/02/2021

Isaacson, George S., Bessey, Nathaniel A

Platforms: The Postscript

07/12/2021

Hellerstein, Walter, Appleby, Andrew

Nomadic VoIP Sales Taxes After Wayfair

06/28/2021

Dingwall, Craig D