In June 2018, the Supreme Court handed down its decision in South Dakota v. Wayfair, the landmark case that effectively greenlit states’ efforts to assess sales tax collection and remittance obligations on businesses that lacked physical presence in their state. By July 2021, every state with a sales tax, plus Washington, D.C., and Puerto Rico, had passed these so-called economic nexus rules into law. But while Wayfair narrowly concerned sales taxes, states have increasingly sought to stretch the case to other types of taxes as well.
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