Wayfair: Sales Tax Formalism and Income Tax Nexus

Authors

David Gamage, University of Missouri School of Law
Adam Thimmesch
Darien Shanske

Document Type

Article

Publication Date

2018

Abstract

This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.

Recommended Citation

David Gamage et al., Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (2018).
Available at: https://scholarship.law.missouri.edu/facpubs/1162