Sales Tax Compliance in the USA: Nexus Rules After Wayfair
Sales tax compliance in the USA has become significantly more complex since the landmark Supreme Court ruling in South Dakota v. Wayfair, Inc. (2018). Before Wayfair, a business was generally required to collect and remit sales tax only if it had a physical presence, such as an office, warehouse, or employees, in a state. The Wayfair decision fundamentally changed this framework by