We knew that Wayfair would change the way that online sales were taxed, but even the savviest of tax pros weren’t precisely sure how states and retailers would react.
Over the past year, states have been moving ahead with rules intended to expand the kinds of sales and customers that might be subject to sales and use tax. Now, an aggressive move by California has changed the sales tax landscape again.
On June 21, 2018, the U.S. Supreme Court ruled in South Dakota v. Wayfair Inc. that the physical presence requirement was no longer the standard for the imposition of ...