On June 21, 2018, the U.S. Supreme Court in South Dakota v. Wayfair overturned the physical presence standard for substantial nexus. This ruling paved the way for states to establish economic nexus and applicable sales tax compliance regulations if certain thresholds in gross sales or transacted volumes are met. To learn more about economic nexus, visit our sales tax blog.
What is Economic Nexus? Print
Modified on: Mon, 15 Nov, 2021 at 3:32 PM
Did you find it helpful? Yes NoSend feedback
Sorry we couldn't be helpful. Help us improve this article with your feedback.