The U.S. Supreme Court recently issued an opinion in South Dakota v. Wayfair, Inc., overturning its earlier precedents in National Bellas Hess and Quill, and eradicating the decades-old “physical presence” requirement for sales and use tax nexus.
The U.S. Supreme Court recently issued an opinion in South Dakota v. Wayfair, Inc., overturning its earlier precedents in National Bellas Hess and Quill, and eradicating the decades-old “physical presence” requirement for sales and use tax nexus.