It’s Your Business

The AP&S Business Law Blog

Wayfair and Gobstoppers

What’s something difficult to chew, changes colors rapidly, and is going to be around for a long time?

gobstoppers box1

If you answered the Wonka candy Everlasting Gobstopper, you would be correct. And if you answered the various states’ responses to the Wayfair decision, you would also be correct.

While I am not giving away Gobstoppers, I am providing the colorful chart below for you to chew on for the next few weeks—that is, until the ever-evolving response to the Supreme Court’s June 21st decision in South Dakota v. Wayfair, Inc. changes colors again. Use this chart to evaluate where you or your clients’ retail businesses may have sales tax nexus under Wayfair’s new economic nexus standard.

Don’t break a tooth and keep your tongue in your mouth, please!


Economic Nexus Chart 1Economic Nexus Chart 2


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Adler Pollock & Sheehan P.C.

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