United States - Wayfair: The United States Steps toward Virtual Nexus
- United States
- P. Carman
- Derivatives & Financial Instruments, 2018 (Volume 20), No 6
- 23 October 2018
This article discusses the US Wayfair decision which case focuses on a state’s ability to force an out-of-state seller to collect and remit sales tax and analyses its impact on non-US taxpayer transacting business with the United States.