Wayfair: Establishing an Economic Nexus Standard for the 21st Century
Loading...
Authors
Hebert, Daniel J.
Issue Date
2020-04-20
Type
Article
Language
en_US
Keywords
Wayfair , South Dakota v. Wayfair , Sales Tax , Economic Nexus
Alternative Title
Abstract
In this article, Hebert discusses state and
local tax jurisprudence before South Dakota v.
Wayfair, the effects of Wayfair on economic
actors and states, and recommendations
regarding post-Wayfair state legislation.
Description
Reprinted from Tax Notes State, April 20, 2020, p.381