Law360 (January 1, 2020, 12:04 PM EST) -- From the myriad ways the Wayfair decision continues to spur an expansion of economic nexus, to the reemergence of gross receipts taxes, state tax professionals will have much to monitor in 2020.
The Wayfair decision, which abolished the need for physical presence before states could compel retailers to collect and remit sales and use tax, will continue in 2020 to reverberate throughout the state tax world. Although all but two states with a sales tax had implemented Wayfair by the end of 2019, the coming year will feature struggles between states and businesses as they deal with the practical aspects of...
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