Next summer will mark five years since the Supreme Court ignited economic sales tax nexus with the South Dakota v. Wayfair, Inc et al decision. Many businesses are still trying to figure out how to manage the resulting obligations, but one thing’s clear:
Now every state with a sales tax has economic nexus.
Missouri becomes the last such state on Jan. 1, when it and its local jurisdictions will be able to collect a use tax from remote sellers who sell and deliver more than $100,000 in tangible goods to consumers in the state annually.
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Source Taxconnex
