The US Supreme Court recently overruled the long-standing “physical presence rule” that barred states from imposing sales tax collection requirements on certain out-of-state sellers. However, in South Dakota v. Wayfair, Inc., the Court did not clearly state a new standard to replace the physical presence rule. States are responding to the decision in different ways.

This Bottom Line videocast See more +

The US Supreme Court recently overruled the long-standing “physical presence rule” that barred states from imposing sales tax collection requirements on certain out-of-state sellers. However, in South Dakota v. Wayfair, Inc., the Court did not clearly state a new standard to replace the physical presence rule. States are responding to the decision in different ways.

This Bottom Line videocast discusses:

the US Supreme Court’s decision in Wayfair

the ambiguity of the new nexus standard

three approaches to nexus that states are taking in the wake of the Wayfair decision See less -