In the five years since the Supreme Court case of South Dakota v. Wayfair, Inc., every state with a sales tax has enacted a law regarding economic nexus. However, Wayfair did not change the constitutional requirement that sales tax cannot represent an undue burden on interstate commerce. To the contrary, it can be argued that an expanded ability to tax remote commerce creates an expanded obligation to keep tax simple. While some states have made great strides to simplify their approach to sales tax, there are also some that have more work to do. Here, we discuss the states that might want to think about doing a little more.
Source: sovos.com
