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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

Wayfair’s Anniversary and the Wayfair Deniers

06/23/2020

Hamilton, Billy

The Economic Presence Nexus Standard — A New Kid on the Block

06/01/2020

Bland, Roxanne

The Catch-22 of Public Law 86-272

06/01/2020

Yesnowitz, Jamie C., Jones, Chuck, Shaikh, Sonia

Internet Tax Freedom Act: Protector From the Tax Man?

05/27/2020

Breslow, Samantha

Alexa, Is AI Taxable?

05/26/2020

Eisenstein, Martin, Carey, Michael, Szal, Jamie

Wayfair: Establishing an Economic Nexus Standard for the 21st Century

05/07/2020

Hebert, Daniel

Foreign Commerce Clause Discrimination: Revisiting Kraft After Wayfair

05/06/2020

Fatale, Michael T

The Ordinary Diet of the Law: How to Interpret Public Law 86-272

04/29/2020

Shanske, Darien, Gamage, David

Coronavirus Exposes Long-Lingering State Tax Issues

04/27/2020

Weissman, William Hays

States Taxing a Digitalized Economy

04/20/2020

Rauch-Zender, Jéanne