Before the Wayfair decision, many states were pushing several theories to impose income tax nexus on out-of-state businesses, with strong resistance from taxpayers. Even though the case involved sales and use tax and not income tax, Wayfair opens the door even wider for states to assert nexus and raises questions for taxpayers as to how and when to fight against assertions of nexus.
Source Deloitte
Latest Posts in "United States"
- How Sales Tax Compliance Fuels Essential Services: Lessons from the Bay Area Transit Crisis
- Kilpatrick, Alabama Implements New Local Sales, Use, Rental, and Lodgings Taxes Starting March 2026
- US Court Orders Refund of Unlawful Tariffs After Supreme Court Ruling on IEEPA Duties
- Cordova, Alabama Increases City Sales and Use Tax Rates Effective March 2026
- Basware World Tour 2026: AI Innovations, Compliance Trends, and Networking in Chicago
