List of states adopting new economic nexus standards grows in light of SD v. Wayfair

October 3, 2018

By Scott Brawdy, CPA
Tax Manager and SALT Practice Leader

The SCOTUS’s ruling on South Dakota v. Wayfair continues to make waves across the country as states adopt their own economic nexus standard in light of this ruling. With over half of all U.S. states having passed legislation, trends are showing similar standards across the states with a few exceptions.

Moving forward, those who conduct business across state lines should consult with their tax professional as each state’s standard has a specific set of rules and varied nuances.

Here is a current rundown of the states that have adopted a new economic nexus standard and their effective dates (check back for updates).


Related Articles

Congress Reintroduces R&D Competitiveness Act of 2025: Tax Impact and Industry Implications

March 31, 2025

Key tax law changes in Iowa and Illinois for 2025

March 19, 2025

Working remotely
Remote employees impact tax considerations for businesses

March 19, 2024