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September 2019 » New York Sales Tax Economic Nexus...
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Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM
Since the United States Supreme Court's decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), on June 21, 2018, state governments have been rapidly rewriting their rules to impose economic nexus (as opposed to physical presence) standards for sales and use taxes. At present, 43 states have implemented Wayfair-inspired rules. In the past six months, New York has been busy updating its own laws.
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