Understanding Wayfair: A User-Friendly Guide to the Biggest State Tax Case in 30 Years

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After the U.S. Supreme Court upheld South Dakota’s economic nexus provisions for sales tax in June 2018, nearly all other states have modeled the legislation. Read on for clarity on the structure of the South Dakota v. Wayfair, Inc. (Wayfair) ruling and an analytical framework for tax professionals and anyone who may encounter state tax issues.

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