Abstract
In June 2018, the Supreme Court ruled in favor of South Dakota’s effort to tax remote sales in the South Dakota v. Wayfair, Inc. case, creating a pathway for states to enforce economic nexus laws. However, many states do not yet meet the presumed requirements regarding the necessary simplification of sales and use taxes. A major barrier to simplification is local sales tax complexity, which is introduced through high levels of rate discretion, overlapping jurisdictions, and differences in tax bases. This analysis categorizes states based on the complexity of their local sales taxes to determine how this complexity may affect economic nexus laws moving forward.
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