By Jason Watson, CPA
Posted Monday, October 18, 2021
The United States Supreme Court in a 5-4 decision in South Dakota v. Wayfair changed the sales tax nexus landscape dramatically. Until then, Amazon retailers and other online resellers were partially safe as a result of the 1992 Quill v. North Dakota decision where the Court required nexus through physical presence before states could demand sales tax collection. But with Wayfair, the Court changed this to “substantial nexus.” Here is the U.S. Supreme Court opinion-
We will explore the significance of this court decision throughout this chapter, and some concepts are moot but remain for legacy and illustrative purposes. Keep referring to our blog posts for updates-
Jason Watson, CPA, is a Senior Partner of WCG CPAs & Advisors, a boutique yet progressive tax,
accounting and business consultation firm located in Colorado serving clients worldwide.
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