The South Dakota v. Wayfair, Inc. decision paved the way for many states to implement economic nexus requirements. Prior to Wayfair, Alabama had its own “economic nexus” collection requirement under Rule 810-6-2-.90.03. With Wayfair, Alabama no longer has a constitutional obstacle to enforcing its rule. Below, we’ve highlighted the major points of the Alabama economic nexus requirements.
Source: SOVOS
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