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Wayfair Ruling Tax Consideration Checklist for Online Marketplace Operators
What to consider in relation to South Dakota v. Wayfair

Online marketplace operators already had a more complex set of sales tax considerations than traditional Ecommerce sellers. While single-seller digital commerce operators only needed to be concerned with their own physical nexus rules, online marketplace operators have to contend with tens to thousands of sellers. This checklist helps bring into focus the realistic considerations to account for in the wake of this landmark ruling.