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Articles Posted in U.S. Supreme Court

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The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus

TAKEAWAYS The Court holds that the South Dakota law satisfies the Commerce Clause “substantial nexus” requirement based on the “economic and virtual contacts” with the State. The Wayfair decision does not prohibit the retroactive application of this new standard for Commerce Clause “substantial nexus.” The decision strikes a blow to the…