Many inbound companies are discovering that they have established economic nexus in U.S. states over the last few years and failed to collect sales tax on their products and services. Additionally, some of these companies had created physical nexus before the Wayfair decision by having employees or independent agents working on their behalf in the U.S., soliciting in-person sales across state lines, participating in tradeshows, and/or maintaining inventory in warehouses or through fulfilment programs (e.g., Fulfilment by Amazon).
Source: bdo.com