In the five years since the momentous Wayfair decision by the U.S. Supreme Court, the sales tax landscape has shifted dramatically. Until that point, nexus — the connection between a seller and state that requires the seller to collect and remit sales tax there — was based on having a physical presence in a given state. Ecommerce taxes weren’t a thing: Many online purchases weren’t taxed, and life was a lot easier for internet sellers (and less expensive for their customers).
But in the wake of South Dakota v. Wayfair, Inc. in 2018,…