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

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Issue Date
2020-04-20
Authors
Hebert, Daniel J.
Publisher
Keywords
Wayfair , South Dakota v. Wayfair , Sales Tax , Economic Nexus
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
DOI