This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
The Future of Nexus: The Due Process Renaissance After Wayfair

See how the Wayfair ruling likely shifted the main taxpayer defense against state sales/use and income taxes from the commerce clause to the due process clause.