South Dakota v. Wayfair: What’s Next in Nevada?
RAN Newsletter, August 1, 2018
Last month, the United State Supreme Court issued its opinion in South Dakota v. Wayfair, Inc. The decision overruled a 1992 case affirming that a seller must have a physical presence in a state to be subject to taxation by that state.
Since 1992, states have tried a variety of approaches to capture sales tax from out of state sellers Most of those approaches were either tied up with litigation, or of limited effect. Now, the Supreme Court has validated the legality of at least one approach to the imposition of a sales tax to an out of state seller. To read entire article click here.
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