Sales tax after Wayfair – What manufacturers need to know

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Abstract: The U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair affects many businesses, including manufacturers, that buy or sell products across state lines. This article answers some common questions the decision has raised about the types of businesses and purchases that are affected, the need to register as a sales tax vendor, and potential exposure to income and franchise taxes in the states where you must register. South Dakota v. Wayfair, No. 17-494, June 21, 2018