Tax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc.

McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson, vice president of U.S. tax policy and government relations at Avalara Inc.

For additional coverage, read these articles in Tax Notes:

Smaller Sellers Searching for Relief in Post-Wayfair World
Smaller Businesses Struggle Most With Post-Wayfair Compliance
States Could Lower Nexus Thresholds to Address Revenue Shortfalls
States Extend Sales Tax Deadlines, May Pass More Marketplace Bills
Small Businesses Ask Congress to Act on Remote Seller Laws
MTC Finalizes 2019 White Paper on Wayfair Implementation Issues

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Wayfair Two Years Later: Compliance and Cost