Beyond the Obvious: The Impact of South Dakota vs. Wayfair
Nebraska CPA
January/February 2019
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.