Sales & Use Economic Nexus

As of 1/25/2024

Following the 2018 South Dakota v. Wayfair U.S. Supreme Court decision eliminating the physical presence standard for sales tax nexus, 43 of 45 states with statewide sales taxes have adopted collection and remittance obligations for remote sellers, and 38 have implemented marketplace facilitator regimes. Below please find a chart, developed by PGAMA member, This email address is being protected from spambots. You need JavaScript enabled to view it. of Compass US Accountants and Advisors, for your use.

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