South Dakota vs Wayfair: Which states currently assert economic nexus?
This interactive map highlights states that have asserted economic nexus or are considering legislation. Due to the amount of activity by the states around economic nexus, company activities should be reviewed on a state-by-state basis to determine the potential nexus implications. This map is for illustrative purposes only, and should not be taken as guidance.
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States take action
The rush is on for individual states to make decisions regarding their economic nexus threshold requirements for sales tax following the Supreme Court’s Wayfair ruling. Stay up-to-date with our SALT alerts.