Main Menu

Publications

PDF

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.

Related Materials

Practice Areas

Back to Page

We use cookies on our website to improve functionality and performance, analyze website traffic and enable social media features. By continuing to use our website, you agree to our use of cookies.