Kentucky Department of Revenue Collection of Sales Tax from E-Commerce Retailers and Impact on Other States

Issue The Kentucky Department of Revenue (DOR) issued a release on the state’s recently enacted sales tax nexus economic thresholds.  Consequently, this release follows the decision in South Dakota v. Wayfair, Inc., U.S. Supreme Court, Docket No. 17-494, June 21, 2018, The Wayfair decision held that physical presence in a state is not required to establish sales [...]