Multi-State – How Most States Uncover Noncompliant Sellers More Than Auditors

It’s been more than 18 months since the Supreme Court of the United States overruled the physical presence rule in South Dakota v. Wayfair, Inc. States now have economic nexus: They can require a business with no physical presence in Continue reading Multi-State – How Most States Uncover Noncompliant Sellers More Than Auditors

South Dakota – COVID-19 Will Likely Infect Sales Tax, Use Revenue

As the COVID-19 pandemic spreads through South Dakota so does its potential negative economic impact on city and state budgets. Gov. Kristi Noem has already said in at least one news conference that in June, the Legislature would address sales Continue reading South Dakota – COVID-19 Will Likely Infect Sales Tax, Use Revenue