MULTI STATE – The Wayfair Decision: What Manufacturers Need to Know About Sales Tax


Many businesses, including manufacturers, that buy or sell products across state lines are affected by the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair. In this decision, South Dakota’s “economic nexus” statute that requires certain out-of-state sellers to register for and collect sales tax in the state (even if they lack a physical presence there) was upheld.


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by insights & Resources
october 10, 2019