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US Supreme Court issues Wayfair decision: Physical presence sales/use tax nexus standard overruled

Published on: Jul 17, 2018

This decision is important to remote sellers – including Canadian sellers - as vendors that sell goods into South Dakota (and other US states that have or will soon adopt nexus provisions similar to those now upheld as constitutional in South Dakota) may be required to collect indirect taxes from their customers even though they have no operations in or otherwise visit the United States.


Related Topics

    Publication series

  • Tax

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