Updated Sales and Use Tax Nexus in the aftermath of SCOTUS South Dakota vs. Wayfair

For 50 years, out-of-state sellers have relied on the “physical presence” test to determine if they had sales and use tax nexus in a particular state.  And for 50 years, those states have been struggling with that test.  The physical presence test shielded most out-of-state sellers from having to worry about collecting state sales and use taxes.

That all changed with the Supreme Court’s decision in June 2018 in South Dakota vs. Wayfair.  The court said that economic nexus was the new standard, and eliminated the physical presence test as protection for sellers.  This decision has opened the way for the states to assert that most interstate sellers now DO have nexus in their states.  The ramifications may be overwhelming for many businesses.  

In this program, you’ll learn the basics of nexus, the foundation of the legal issues, how physical presence shielded most out-of-state sellers, how small businesses are protected under the new decision, what states and Congress are doing, and what YOU need to do.