Abstract

ABSTRACT Students use data analytics to evaluate fictitious online sales data and explore sales tax nexus standards following South Dakota v. Wayfair, Inc. (Wayfair). This case provides instructors flexibility. Students can use Tableau to create visualizations that identify states with sales satisfying nexus standards, applying the Wayfair or multistate standards. Students can use Robotics Process Automation to evaluate whether the company established nexus in a particular state. Instructors can include no tax research or select from several pertinent tax research questions. This case can be used in undergraduate or graduate tax, audit, or AIS courses, from compliance or tax risk perspectives. The learning objectives are to develop students' (1) knowledge of data analytics; (2) knowledge of economic nexus and ability to assess tax law changes' impact on business decisions; (3) research skills; (4) skills specific to data analytics and data visualization in accounting; and (5) effective oral and written communication skills.

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