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Showing posts from April, 2017

Economic Nexus: The “New Normal” or the Demise of Quill?

IMPORTANT UPDATE:   Since the original publication of this post, the South Dakota law, discussed in detail below, was challenged as unconstitutional. On June 21, 2018, the U.S. Supreme Court held in favor of the state in South Dakota v. Wayfair and overturned the physical presence standard - opening the door for other states to adopt economic nexus rules. The number of states that adopted economic nexus prior to and since the Wayfair decision, has grown exponentially. The post below provides an good overview of economic nexus and the genesis of this trend.  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 . Original Post:  There’s a new trend in the world of sales tax nexus; one of states adopting nexus provisions that openly defy the  Quill  physical presence standard in an effort to requ