The U.S. Supreme Court case South Dakota v. Wayfair Inc. focused on how states were interpreting economic nexus – not just for sales and use tax purposes, but also other types of state and local taxes. The case was settled more than two years ago, but taxpayers continue to learn how economic nexus impacts them, what potential tax exposure could exist, and how they wanted to address this tax exposure. However, COVID-19 and the financial impact it had on businesses and state economies took center stage, and the impact of the Wayfair case took a back seat.
Source: picpa.org
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