The SALTcast

How Does Wayfair Affect Nexus For State Income Tax?

Andrew Johnson and Daniel M. Peisner

If you have been wondering what changes that the Supreme Court Wayfair decision has made on income taxes today is the today! On today's episode Andy and Dan discuss the changes that have come about since the Supreme Court decision back in July.

Questions:

  • How has Wayfair changed income tax?
  • Can states really tax interstate commerce?
  • What is Nexus?
  • When did Nexus even start?
  • What is sufficient Nexus?
  • Does Public Law 86-272 affect sales tax?
  • What is Public Law 86-272?
  • What protections does Public Law 86-272?
  • What states have economic nexus limitations for income tax?
  • What states have economic nexus limitations for Sales tax?
  • Is the Texas franchise tax an income tax?
  • What states automatically sign you up for sales tax when you get registered to do business in state?

Read our Sales Tax Report Here!