Instructor for this course

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.

Learning Objectives

  • Discover what “nexus" means.
  • Discover what tax professionals call “Wayfair”.
  • Explore the legal history behind the Wayfair decision.
  • Explore how to prepare your business for the post - Wayfair world 
  • Discover the features of South Dakota’s tax structure and how that may not work for other states.


Last updated/reviewed: October 26, 2018

7 Reviews (35 ratings)Reviews

Member's Profile
Great topic of pretty recent situations. Thank you for bringing a real life situation to this evolving sales tax issue.
Anonymous Author
Awesome overview -- the history of how the laws have changed over time and practical guidance were very helpful.
Anonymous Author
Good presentation and great instructor. Will be watching for the changes coming in my state.
Member's Profile
Great Comprehensive review of this decision to those unfamiliar with SALT concepts.
Anonymous Author
Good overview of nexus and examples of things to look out for in the coming years.
Anonymous Author
It was informative, I am glad there is CPE for this recent ruling
Anonymous Author
Had good information to help make a better informed decision.


Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  5:44Introduction to Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
  8:40What Has Changed
  7:29The Physical Presence Test
  10:22Court Cases
  10:09Rules, Sales Tax & Changes Coming
  5:54Should You Worry?
  9:29What Should You Do & Conclusion
  57:46Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
  PDFSlides: Updated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair
  PDFUpdated Sales and Use Tax Nexus in the aftermath of South Dakota vs. Wayfair Glossary/Index