Nexus News – Recent Due Process and P.L. 86-272 Cases
October 01, 2021
Nexus News – Recent Due Process and P.L. 86-272 CasesOctober 01, 2021 The Supreme Court’s decision in South Dakota v. Wayfair, Inc. is now over three years old. Since that decision was issued, every State with a general sales and use tax has enacted economic presence legislation. The last state to do so was Missouri, which finally enacted economic nexus legislation on June 30, 2021.2 In Wayfair, the Supreme Court severely weakened Commerce Clause protections for taxpayers operating in interstate commerce. Two important remaining taxpayer defenses that have taken on renewed importance post-Wayfair are the Due Process Clause and P.L. 86-272. This article published by the Journal of State Taxation, Eversheds Sutherland Partner Breen Schiller discusses recent cases involving those two important nexus defenses and dives into some exciting developments. Latest Insights
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