Sales Tax 101: Understanding Sales Tax Nexus & What to Do About It

Sales Tax 101: Understanding Sales Tax Nexus & What to Do About It

From It Depends: A Sales Tax Podcast by TaxConnex by TaxConnex

March 12, 2026 · 43 min

About this episode

This episode explains the implications of the South Dakota v. Wayfair ruling on sales tax nexus for businesses.

Since the U.S. Supreme Court ruling in the South Dakota v. Wayfair case, all states with sales tax laws now require companies with economic nexus to collect and remit sales tax. This landmark decision has affected businesses across all industries, but what exactly does it mean for you? In this episode we cover: The history of sales tax nexusThe difference between gross receipts vs. Taxable salesDetermining where nexus exists for your businessEconomic nexus vs. Physical nexusWhich of your prod...

Topics covered

  • sales tax
  • nexus
  • economic nexus
  • physical nexus
  • business compliance
  • taxable sales

Keywords

  • sales tax
  • nexus
  • economic nexus
  • physical nexus
  • tax compliance
  • gross receipts
  • taxable sales

Mentioned in this episode

Organizations: U.S. Supreme Court

Places: South Dakota, Wayfair

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