Article
Tax & Regulatory
State & Local Tax Nexus: What Multi-State Businesses Must Know After Wayfair
February 10, 2026
9 min read
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Six years after South Dakota v. Wayfair, state tax nexus rules continue to evolve. Here's how multi-state businesses can audit their SALT exposure and stay compliant.
The Evolving Post-Wayfair Landscape
The Supreme Court's 2018 Wayfair decision opened the door to economic nexus rules that have since been adopted by virtually every U.S. state. But the compliance challenges don't stop at sales tax — income tax nexus, payroll tax, and franchise tax exposure continue to be significant concerns for growing businesses.
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