At a Parker Poe Tax Forum, Kay Miller Hobart and Madison Felder provided analysis on the landmark decision of the United States Supreme Court in South Dakota v. Wayfair. 

In Wayfair, the Supreme Court fundamentally altered the rules governing when states may impose a sales tax, as Kay and Madison had described in a previous client alert. The ramifications of the case extend far beyond the taxation of online sales and have significant implications for all multistate businesses.

Kay and Madison offered insights on some of the questions that remain unanswered after Wayfair, including what the new nexus standard will be, will it apply to other types of taxes, and how does it affect apportionment.