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Arizona considers pre-Wayfair physical presence nexus

Arizona considers pre-Wayfair physical presence nexus

< Back to the Insights Gallery Arizona considers pre-Wayfair physical presence nexusARTICLE | April 15, 2024Authored by RSM US LLPExecutive summaryOn April 2, 2024, the Arizona Court of Appeals found that by using Arizona distributors, RockAuto, LLC (RockAuto)...
Wayfair turns five: A coming of age story

Wayfair turns five: A coming of age story

< Back to the Insights Gallery Wayfair turns five: A coming of age storyARTICLE | June 08, 2023Authored by RSM US LLPExecutive summary:  Wayfair turns five, but may need some self-reflectionFive years ago, the U.S. Supreme Court issued the most important state tax...
South Dakota drops Wayfair transaction threshold

South Dakota drops Wayfair transaction threshold

< Back to the Insights Gallery South Dakota drops Wayfair transaction thresholdTAX ALERT | February 10, 2023Authored by RSM US LLPExecutive summary: South Dakota eliminates economic nexus transaction thresholdSouth Dakota is the latest state to streamline its...