Research ReportCRS In FocusVersion 3
IF11832
State Sales and Use Tax Nexus After South Dakota v. Wayfair
Published May 14, 2021Updated Jun 20, 2025
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.