It took 26 years for the Commerce Clause to catch up with eCommerce. On June 21, 2018, the Supreme Court ruled in the case of South Dakota v. Wayfair, giving way for states to impose sales tax on remote sellers based on economic nexus (the volume or dollar value of sales into a state) and not just physical presence.
In this quick two-page guide, you’ll review three actions every tax manager, finance leader, and business owner should prepare to take after this ruling.