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PrietoDion Consulting Partners LLC
              Tax Consultants for the U.S. and International (non-U.S.) Businesses              
Comprehensive State & Local Tax (SALT) Consulting Services 
for U.S. and International (non-U.S.) Businesses
PrietoDion Consulting Partners LLC® 
Westford, MA 01886   USA      +1.978.846.1641 (direct) / +1.978.923.8666 (fax)

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On June 21, 2018, the U.S. Supreme Court rendered its opinion in South Dakota v. Wayfair and overturned the Quill physical presence standard. As of Dec 1 2019, all but two states in the U.S. have adopted economic nexus for sales tax.

Find out which states have adopted nexus by viewing our Economic Nexus & Marketplace Tax chart. Also see our Questions and Answers for Foreign Sellers blog post and our article on the U.S. Supreme Court Wayfair decision (link for all below).

  • Download our Economic Nexus and Marketplace Tax chart (updated as of December 1, 2019) at this link:

  • Our August 2018 article, "US Supreme Court Overturns Physical Presence Standard" can be downloaded at this link:
We are a Tax Advisory Firm Specializing in
State and Local Tax (SALT) Consulting and Compliance Services for companies across
 the U.S., Europe, Canada, Australia, Latin America, and  Asia


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