Evolution of Sales Tax Collection Laws

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Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus.

For additional coverage, read these articles in Tax Notes:

• Quad Graphics Urges Supreme Court to Take Up Sales Tax Appeal
• South Dakota’s Deb Peters Discusses Wayfair Five Years Later
• No Need to Hear Sales Tax Dispute, North Carolina Tells SCOTUS
• Halstead Bead Asks Fifth Circuit for Relief From Louisiana's Tax System
• North Carolina Institute Urges SCOTUS to Hear Sales Tax Dispute
• Arizona Lawmakers Consider Sales Tax Simplification Bill
• Panelists: Post-Wayfair Nexus Thresholds, Retroactive Application Still Unresolved

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart