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Showing posts from March, 2017

Amazon and Other Nexus Expanding Laws, a State-by-State Chart

IMPORTANT UPDATE:Since the original publication of this post, SO MUCH has happened in the area of sales tax.  The most significant being the U.S. Supreme Court's decision in South Dakota v. Wayfair, which overturned the long established physical presence standard. The Amazon and other nexus expanding laws described in this post focused on states finding ways to stretch their laws but yet still comply with Quill.  After the Wayfair decision, states were free to enact laws which did not require a physical presence in their state. Therefore, laws such as the famous "click-through nexus" have become less significant. (For an comprehensive update on which states have adopted economic nexus, see my most updated chart on which states that have enacted Economic Nexus Laws, available for download at this link: States with Economic Nexus Las as of January 1, 2019.)

It seems every day we hear about one state or another enacting some type of legislation aimed at requiring out-of-sta…