Wayfair: Sales Tax and State Income Tax Implications
TaxConnex
MARCH 18, 2021
Sales tax nexus can be physical or economic – or both. Supreme Court ruling in the 1967 sales tax case between National Bellas Hess and Illinois first established the physical presence rule. North Dakota in 1992 was an attempt by that state to rewrite Bellas Hess and have sales tax nexus determined by additional standards.
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