In 2018, the U.S. Supreme Court overturned a 50-plus-year-old standard. The decision was driven by internet sales but had an unfortunate and profound impact on the agriculture and outdoor power equipment industry. The judges presiding over the Wayfair v. South Dakota case ruled that the "sales tax nexus" standard was incorrect and that moving forward, companies who do business with customers from another state could be responsible for taxes in that state even if they do not have a physical presence there.
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