89 State Tax Notes 975 (2018)
This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.
Gamage, David; Thimmesch, Adam; and Shanske, Darien, "Wayfair: Sales Tax Formalism and Income Tax Nexus" (2018). Articles by Maurer Faculty. 2723.