The monumental SCOTUS decision in Wayfair vs South Dakota brought into existence the concept of “Economic Nexus,” which included economic and transactional nexus thresholds for sales into a state. Most of these new laws, passed by nearly every state that imposes a sales tax, became effective within 12 months of the SCOTUS decision. Every taxpayer’s nexus footprint went from having a physical presence to simply making sales into other states. Many felt this was an issue for e-commerce sellers only. However, now the question is not where you or your property is located, but where your customers are located. This means economic nexus is likely an issue for the vast majority of taxpayers! Our advice has been and continues to be that you need a nexus review if you have customers in multiple states.