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Wayfair's Effect on Other Tax Types and the Current Limitations on State Taxing Power
When: October 5, 2024
Location: National Association of State Bar Tax Sections (NASBTS) 45th Annual Meeting
 

Sullivan & Worcester
Boston, MA

People: Caroline A. Kupiec

Caroline Kupiec participated in a panel discussion on October 5, 2024 titled "Wayfair's Effect on Other Tax Types and the Current Limitations on State Taxing Power," at the National Association of State Bar Tax Sections (NASBTS) 45th Annual Meeting. Sullivan & Worcester hosted the two-day event, which ran from October 4-5 in Boston.

Over six years have passed since the landmark U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. et al., which established an economic standard for sales and use tax nexus, and which also resulted in changes in nexus standards for other tax types. Caroline's session examined: (1) state and local jurisdictions’ enactment of bright-line nexus rules for corporate income, franchise, and gross receipts taxes; and (2) the current constitutional limitations on state taxing power with respect to state business activity taxes, in light of the “significant parallels” the Court has described between Commerce Clause “substantial nexus” and due process standards.