Thimmesch, Shanske & Gamage: Wayfair, Sales Tax Formalism, And Income Tax Nexus

Adam B. Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (Sept. 3, 2018):

This is the second of a series of essays wherein we analyze the U.S. Supreme Court’s decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.

• Adam B. Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes 447 (July 30, 2018)