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Tag: substantial nexus

Case Explainer

South Dakota v. Wayfair (Decided June 21, 2018)

A state can collect tax on online sales even if the seller does not have a physical presence in the state. An extensive virtual presence is enough.

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Case Explainer

South Dakota v. Wayfair (Argument April 17, 2018)

Can states charge sales taxes to online businesses?

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