Following the decision in South Dakota v. Wayfair, Inc., U.S. Supreme Court, Dkt. No. 17-494, June 21, 2018, the Kentucky DOR has issued a release on the state’s recently enacted sales tax nexus economic thresholds. The Wayfair decision held that physical presence in a state is not required to establish sales tax nexus, overruling Quill Corp. v. North Dakota, […]
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