Beyond the Obvious: The Impact of South Dakota vs. Wayfair

January/February 2019
Nebraska CPA
Read Time: Less than 1 minute

Approximately seven months have passed since the United States Supreme Court’s decision in South Dakota vs. Wayfair, which held that a retailer without a physical presence in a state, but with a “significant quantity” of sales in that state, had sufficient nexus to take on the burden of sales tax collection. In this article, Roberta Christensen addresses the short- and long- term impact of the decision on remote sellers and those that do business with them.

This content is made available for educational purposes only and to give you general information and a general understanding of the law, not to provide specific legal advice. By using this content, you understand there is no attorney-client relationship between you and the publisher. The content should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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