Sullivan
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Richard Jones was quoted in the article “Wayfair — Five Years Later and Moving on to Other Taxes,” published by Tax Notes [sub. req’d] on June 21, 2023. The article discusses how the decision in South Dakota v. Wayfair will continue to impact tax implications for remote sellers.

“It strikes me that when Wayfair made clear that physical presence should no longer be the standard, or [at least] the only standard by which someone can have nexus and an obligation to collect and remit sales tax, even though they're outside the state, then why should slight physical presence matter anymore,” Rich stated, noting that businesses without economic nexus may still have nexus because of their physical presence in the state. “And that is, I think, a logical extension of Wayfair,” he said.