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Recent nonstatutory state reactions to Wayfair

Several states have begun extending the economic nexus standard approved in Wayfair beyond sales tax, adopting economic nexus provisions for
corporate income taxes.

M&A considerations in light of Wayfair

Buyers and sellers must now consider how Wayfair affects M&A tax due-diligence efforts, purchase agreement indemnities, and navigating remediation
plans between the parties around prior-period exposures.

Initial perspectives on Wayfair

This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.