Topics:

  • What issues and questions were not addressed by the Court in Wayfair?
  • What is the threshold for substantial nexus?
  • What is Wayfair's impact on taxes other than sales and use taxes, including corporate income taxes?
  • What are the issues related to the retroactive application of Wayfair?
  • How have the states responded to Wayfair?
  • Will Congress finally act?
  • What should taxpayers do in response to Wayfair?

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