The Decision by the United States Supreme Court in South Dakota v. Wayfair, Inc., has dramatically changed the state tax environment for businesses. State tax authorities have started aggressively pursuing out-of-state sellers and in many cases are applying their laws retroactively to tax periods prior to the Wayfair decision. Moreover, many states are not stopping at sales taxes and are expanding and changing the definitions of nexus in the areas of direct taxes including gross receipts, income taxes, and digital taxes.

Mel Myers discusses these developments, the current state of the law, and what you need to do to prepare your clients for the new state tax landscape.