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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.

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