Wayfair Decision
Tax & Accountingjaneiro 01, 2023

Sales & use tax post-Wayfair decision — economic nexus

Economic nexus

This chart indicates whether a state has economic nexus provisions. In general, economic nexus means that if a remote seller passes a state’s economic threshold for total revenue or number of transactions in that state, they are legally obligated to collect and remit sales and use tax in that state. No physical presence is required.

Note that state nexus statutes are subject to federal constitutional restrictions. However, in South Dakota v. Wayfair, Inc. (Dkt. No. 17-494, June 21, 2018), the U.S. Supreme Court overruled Quill Corp. v. North Dakota (504 U.S. 298 (1992)) and held that physical presence is no longer required to establish sales and use tax nexus.

 

STATE COMMENT CITATION
Alabama
ECONOMIC NEXUS: Yes
Out-of-state sellers who lack an Alabama physical presence but are making retail sales of tangible personal property into the state have a substantial economic presence in Alabama for sales and use tax purposes and are required to register for a license and to collect and remit tax, when:

(a) the seller's retail sales of tangible personal property sold into the state exceed $250,000 per year based on the previous calendar year's sales; and

(b) the seller conducts one or more of the activities described in Section 40-23-68, Code of Alabama.

We recommend you reference cited authority for more information.

CCH Explanation: Alabama 60-025
Ala. Code §40-2-11(7)(b)

Ala. Code §40-23-68

Ala. Code §40-23-190

Ala. Admin. Code r. 810-6-2-.90.03
Arizona
ECONOMIC NEXUS: Yes
A remote seller, not facilitated by a marketplace facilitator, will be required to pay TPT on retail sales of property if their gross proceeds or gross income with Arizona customers is more than:  
  • $200,000 for 2019; 
  • $150,000 for 2020; and
  • $100,000 for 2021 and thereafter.

A marketplace facilitator will be required to pay TPT on retail sales of property if their gross proceeds or gross income with Arizona customers is more than $100,000. 
 
We recommend you reference cited authority for more information.

CCH Explanation: Arizona 60-025

Ariz. Rev. Stat. §42-5043
Arkansas
ECONOMIC NEXUS: Yes

Remote sellers and marketplace facilitators are required to collect sales tax if, in the previous or current calendar year, it had aggregate sales within the state, or deliveries to locations within the state, exceeding: $100,000; or 200 transactions.

CCH Explanation: Arkansas 60-025

Ark. Code. Ann. §26-52-103

Ark. Code. Ann. §26-53-124

Ark. Reg. GR-5
 
California
ECONOMIC NEXUS: Yes
Applicable April 1, 2019, retailers located outside California (remote sellers) are required to register with the CDTFA and collect California use tax if, in the preceding or current calendar year, the total combined sales of tangible personal property for delivery in California by the retailer and all persons related to the retailer exceed $500,000. 
 
We recommend you reference cited authority for more information.

CCH Explanation: California 60-025
Cal. Rev. & Tax. Code §6203
Colorado
ECONOMIC NEXUS: Yes
Remote retailers are required to collect Colorado sales tax if they have $100,000 or more in annual sales into Colorado. Retailers must also collect state-collected local sales tax and special district tax. Retailers should contact home rule cities for guidance.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Colorado 60-025
Colo. Rev. Stat. §39-26-102
Connecticut
ECONOMIC NEXUS: Yes

Effective July 1, 2019, out-of-state retailers that make retail sales of tangible personal property or services from outside Connecticut to a destination within Connecticut must collect and remit sales or use tax if: 

  • they made at least 200 Connecticut sales during the preceding 12-month period ending September 30; and
  • their gross receipts are $100,000 or more during that period. 

We recommend you reference cited authority for more information.

CCH Explanation: Connecticut 60-025

Conn. Gen. Stat. §12-407(a)(12) and (a)(15)

Special Notice 2018(5.1)
District of Columbia
ECONOMIC NEXUS: Yes

Remote sellers must collect and remit District sales tax if they had, in the previous calendar year, or will have in the current calendar year:  

  • more than $100,000 in gross receipts from retail sales delivered into the District; or  
  • more than 200 separate retail sales delivered into the District.  
  • We recommend you reference cited authority for more information..

CCH Explanation: District of Columbia 60-025

D.C. Code Ann. §47-2202

D.C. Code Ann. §47-3931
Florida
ECONOMIC NEXUS: Yes effective July 1, 2021
Effective July 1, 2021, out-of-state retailers and marketplace providers with no physical presence in Florida are required to collect Florida’s sales and use tax on sales of taxable items delivered to purchasers in Florida if the out-of-state retailer or marketplace provider makes a substantial number of remote sales into Florida. A “substantial number of remote sales” is defined as any number of taxable remote sales in the previous calendar year in which the sum of the sales prices exceeded $100,000. 
 
We recommend you reference cited authority for more information. 

CCH Explanation: Florida 60-025
Fla. Stat. §212.0596

Fla. Stat. §212.05965
Georgia
ECONOMIC NEXUS: Yes

A remote seller is a “dealer“ with nexus if they have in the previous or current calendar year from retail sales of tangible personal property for electronic or physical delivery within Georgia, or for use, consumption, distribution, or storage in Georgia: 

  • more than $100,000 in gross revenue; or  
  • at least 200 separate retail sales of tangible personal property.   

We recommend you reference cited authority for more information.

CCH Explanation: Georgia 60-025

Ga. Code. Ann. §48-8-2(8)(M.1)-(M.2), (8)(P),

Ga. Code. Ann. §48-8-30(c.1)(1)
Hawaii
ECONOMIC NEXUS: Yes

Effective July 1, 2018, and applicable to taxable years beginning after 2017, a business is subject to general excise tax if, in the current or immediately preceding calendar year, it makes: 

  • $100,000 or more in Hawaii sales of tangible personal property, services, or intangible property; or 
  • 200 or more separate Hawaii sales of tangible personal property, services, or intangible property.  

We recommend you reference cited authority for more information.

CCH Explanation: Hawaii 60-025

Haw. Rev. Stat. §237-2.5
Idaho
ECONOMIC NEXUS: Yes
Remote sellers must collect and remit state-level Idaho sales and use tax if they (1) lack physical presence in Idaho; and (2) have over $100,000 in Idaho sales in the previous or current calendar year. 
 
We recommend you reference cited authority for more information.  

CCH Explanation: Idaho 60-025
Idaho Code §63-3611

Idaho Code §63-3620E
Illinois
ECONOMIC NEXUS: Yes
Remote retailers are required to collect tax use and service use tax if either threshold is met for a 12-month period: (1) their sales of property to customers in Illinois are $100,000 or more; or (2) they enter into 200 or more sales transactions in Illinois. Effective July 1, 2020, the economic nexus thresholds trigger a retailers' occupation tax collection requirement for remote retailers in place of the use tax collection requirement. 
 
We recommend you reference cited authority for more information.  

CCH Explanation: Illinois 60-025
35 ILCS 105/2

35 ILCS 110/2

35 ILCS 120/2 
Indiana
ECONOMIC NEXUS: Yes

Sellers are liable for collecting Indiana sales tax if one of two sales thresholds are met for 12 months. Sellers meet the threshold for a given period if: 

  • their gross revenue from sales into Indiana is more than $100,000; or 
  • they enter into 200 or more separate transactions in Indiana.  

Effective July 1, 2019, marketplace facilitators are retail merchants when they engage in certain activities for sellers on their marketplace. The marketplace may be physical or on the internet. A marketplace facilitator must collect sales tax if: 

  • it has economic nexus with Indiana; and 
  • the retailer itself does not have nexus with Indiana.  

We recommend you reference cited authority for more information.

CCH Explanation: Indiana 60-025

Ind. Code §6-2.5-3-1, Ind. Code §6-2.5-2-1
Iowa
ECONOMIC NEXUS: Yes

Effective January 1, 2019, retailers are required to collect Iowa sales tax if they have gross revenue from Iowa sales of $100,000 or more, or make 200 or more separate Iowa sales transactions, in the previous or current calendar year. Note that effective July 1, 2019, the 200 separate sale threshold for remote sellers is eliminated. Therefore, remote sellers will only be subject to the $100,000 annual taxable sales threshold. 

In South Dakota v. Wayfair, Inc. (Dkt. No. 17-494, June 21, 2018), the U.S. Supreme Court overruled Quill Corp. v. North Dakota (504 U.S. 298 (1992)) and held that physical presence is no longer required to establish sales and use tax nexus.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Iowa 60-025

Iowa Code §423.14A
Kansas
ECONOMIC NEXUS: Yes
An out-of-state seller who (1) for the period of January 1, 2021 through June 30, 2021, had in excess of $100,000 of cumulative gross receipts from sales to customers in the state; or (2) during the current or immediately preceding year, had in excess of $100,000 of cumulative gross receipts from sales to in-state customers, must collect tax. 

CCH Explanation: Kansas 60-025
Kan. Stat. Ann. §79-3702(h), Kan. Stat. Ann. §79-3705c
Kentucky
ECONOMIC NEXUS:

Effective July 1, 2018, remote sellers must collect Kentucky sales and use tax if, in the previous or current calendar year:  

  • their gross receipts from Kentucky sales exceeds $100,000; or 
  • they have at least 200 separate in-state sales transactions of property.  

Effective July 1, 2019, the economic nexus thresholds also apply to (1) remote retailers who sell through marketplaces, and (2) marketplace providers (through their own sales or from sales made in their marketplaces). 
 
We recommend you reference cited authority for more information.

CCH Explanation: Kentucky 60-025

Ky. Rev. Stat. Ann. §139.340

Ky. Rev. Stat. Ann. §139.450
Louisiana
ECONOMIC NEXUS: Yes
Applies to remote dealers with sales into the state in excess of $100,000 or 200 or more separate transactions.  

CCH Explanation: Louisiana 60-025
La. Rev. Stat. Ann. §47:301

La. Rev. Stat. Ann. §47:304
Maine
ECONOMIC NEXUS: Yes
Remote sellers with sales exceeding $100,000 in the state must collect tax.

CCH Explanation: Maine 60-025
Me. Rev. Stat. Ann. tit. 36, §1951-B
Maryland
ECONOMIC NEXUS: Yes

A remote seller has economic nexus if during the current or prior year: 

  • gross revenue from sales of property or services into Maryland is more than $100,000; or 
  • property or services are sold into Maryland 200 or more times.

CCH Explanation: Maryland 60-025

Reg. Sec. 03.06.01.33
Massachusetts
ECONOMIC NEXUS: Yes
Sellers with over $500,000 in sales and more than 100 transactions into the state in the preceding calendar year, must register, collect and remit.  
 
Effective October 1, 2019, remote retailers must register and collect Massachusetts sales or use tax if, in the previous or current year, their annual gross sales into Massachusetts exceed $100,000.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Massachusetts 60-025
Mass Regs. Code tit. 830, §64H.1.7
Michigan
ECONOMIC NEXUS: Yes
After September 30, 2018, remote sellers with over $100,000 in sales to Michigan or 200 or more transactions in the prior calendar year, have nexus.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Michigan 60-025
Revenue Administrative Bulletin No. 2018-16
Minnesota
ECONOMIC NEXUS: Yes
Remote retailers must collect and remit tax if, over the prior 12-month period, they make either: (1) 200 or more retail sales shipped to Minnesota; or (2) $100,000 or more in retail sales shipped to Minnesota.  
 
We recommend you reference cited authority for more information.  

CCH Explanation: Minnesota 60-025
Minn. Stat. §297A.66
Mississippi
ECONOMIC NEXUS: Yes
A "person doing business in this state," who is consequently required to collect and remit sales or use tax, includes any marketplace facilitator, marketplace seller, or remote seller with sales that exceed $250,000 in any consecutive 12-month period. 
 
We recommend you reference cited authority for more information.

CCH Explanation: Mississippi 60-025
Miss. Code. Ann. §27-67-3, Miss. Code. Ann. §27-67-4(2), Miss. Rule 35.IV.3.09 
Missouri
ECONOMIC NEXUS: Yes (effective January 1, 2023)
Effective January 1, 2023, an economic nexus standard of $100,000 is adopted. Specifically, the definition of “engaging in business activities within this state” is modified to include vendors selling tangible personal property for delivery into Missouri, provided the seller’s gross receipts from taxable sales from delivery of tangible personal property into Missouri in the previous calendar year or current calendar year exceeds $100,000.  
 
We recommend you reference cited authority for more information. 

CCH Explanation: Missouri 60-025
Mo. Rev. Stat. §144.605
Nebraska
ECONOMIC NEXUS: Yes
Remote sellers with over $100,000 in sales or 200 or more transactions in the state annually, must collect tax.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Nebraska 60-025
Collection of Sales Tax by Remote Sellers
Nevada
ECONOMIC NEXUS: Yes

A remote seller has economic nexus if during the current or prior calendar year:

  • gross revenue from sales of property or services into Nevada is more than $100,000; or 
  • property or services are sold into Nevada 200 or more times.  

We recommend you reference cited authority for more information.

CCH Explanation: Nevada 60-025

Nev. Rev. Stat. §372.105, Nev. Rev. Stat. §374.110, Nev. Rev. Stat. §377.040, Reg. No. R189-18 
New Jersey
ECONOMIC NEXUS: Yes

Sales tax collection is required in New Jersey if, during the current or prior calendar year, a remote seller exceeds:  

  • $100,000 in gross revenue from delivery of tangible personal property, specific digital products, or services into New Jersey; or  
  • 200 or more separate transactions in New Jersey.   

We recommend you reference cited authority for more information. 

CCH Explanation: New Jersey 60-025

New Jersey Division of Taxation, N.J. Stat. Ann. §54:32B-3.5, TB-83  
New Mexico
ECONOMIC NEXUS: Yes
A person or marketplace provider is doing business in New Mexico if they have gross receipts from sales in New Mexico of $100,000 or more. As part of the economic nexus rules, gross receipts subject to the tax includes receipts collected by a marketplace provider from sales, leases and licenses of tangible personal property; and sales of licenses and sales of services or licenses for use of real property that are sourced to New Mexico. 

CCH Explanation: New Mexico 60-025
N.M. Stat. Ann. §7-9-4

 

New York
ECONOMIC NEXUS:

A business that has no physical presence in New York, but meets the following requirements in the immediately preceding four sales tax quarters, is required to register and collect/remit sales tax:  

  • makes more than $500,000 in sales of tangible personal property delivered in New York, and  
  • makes more than 100 sales of tangible personal property delivered in New York.  

We recommend you reference cited authority for more information.

CCH Explanation: New York 60-025

N.Y. Tax Law, §1101(b)(8)(i)(E)

N.Y. Tax Law, §1101(b)(8)(iv)

Important Notice N-19-1 
North Carolina
ECONOMIC NEXUS: Yes
A remote seller is required to register, and collect and remit North Carolina sales and use tax if, in the previous or current calendar year, the retailer had one or more of the following: (1) the remote seller has gross sales in excess of $100,000 sourced to North Carolina; or (2) the remote seller has 200 or more separate transactions sourced to North Carolina (“threshold”). 
 
We recommend you reference cited authority for more information.  

CCH Explanation: North Carolina 60-025
N.C. Gen. Stat. §105-164.8, Directive SD-18-6
North Dakota
ECONOMIC NEXUS: Yes

Out-of-state sellers with no physical presence in North Dakota are subject to sales and use tax if, in the previous calendar year or the current calendar year the seller's gross sales from the sale of tangible personal property and other taxable items delivered in North Dakota exceed $100,000. 

Such a seller is required to remit sales or use tax and must follow all applicable procedures and requirements as if the seller has a physical presence in North Dakota.  
 
Remote sellers must register and begin collecting North Dakota sales and use tax on the earlier of: 

  • 60 days after meeting the threshold, or 
  • the following calendar year. 

NOTE: Previously, North Dakota had a 200 or more separate transactions threshold, too. It was eliminated retroactively to tax years beginning on or after January 1, 2019. 
 
Effective October 1, 2019, a marketplace facilitator meeting the $100,000 in sales threshold is required to collect tax on sales of property and services delivered into North Dakota, which are made by a marketplace seller through the marketplace facilitator. 
 
We recommend you reference cited authority for more information.

CCH Explanation: North Dakota 60-025

N.D. Cent. Code §57-39.2-02.2

N.D. Cent. Code §57-40.2-02.3

N.D. Cent. Code §57-39.2-02.3

N.D. Cent. Code §57-40.2-02.4
Ohio
ECONOMIC NEXUS: Yes
A seller or marketplace facilitator has substantial nexus if, in the current or preceding calendar year, it (i) has gross receipts exceeding $100,000 from sales into Ohio, or (ii) engages in 200 or more separate sales transactions in Ohio. 
 
We recommend you reference cited authority for more information.

CCH Explanation: Ohio 60-025
Ohio Rev. Code Ann. §5741.01
Oklahoma
ECONOMIC NEXUS: Yes

Remote sellers: By July 1, 2018, and by June 1 of each calendar year starting in 2019, a “remote seller” who had at least $10,000 ($100,000 effective November 1, 2019) in aggregate Oklahoma sales in the preceding 12-calendar-month period must file an election with the Oklahoma Tax Commission to: 

  • collect and remit sales and use tax due on tangible personal property and obtain a sales tax permit, or 
  • through October 31, 2019, comply with notice and reporting requirements. The notice and reporting option is no longer available to remote sellers effective November 1, 2019. 

Marketplace facilitators and referrers: By July 1, 2018, and by June 1 of each calendar year starting in 2019, a “remote seller,” “marketplace facilitator,” or “referrer” who had at least $10,000 in aggregate Oklahoma sales in the preceding 12-calendar-month period must file an election with the Oklahoma Tax Commission to: 

  • collect and remit sales and use tax due on tangible personal property and obtain a sales tax permit, or 
  • comply with notice and reporting requirements.  

CCH Explanation: Oklahoma 60-025

Okla. Stat. tit. 68, §1392
Pennsylvania
ECONOMIC NEXUS: Yes

Beginning July 1, 2019, persons making more than $100,000 in Pennsylvania sales in the previous 12 months must: 

  • register for a license; and 
  • collect, report, and remit sales tax.  

Effective through June 30, 2019: By March 1, 2018, and by June 1 of each subsequent calendar year, remote sellers, marketplace facilitators, and referrers with aggregate sales of tangible personal property subject to Pennsylvania sales and use tax of $10,000 or more in the previous 12-calendar-month period must file an election with the Department of Revenue to either: 

  •  collect and remit the sales tax, or 
  • comply with certain notice and reporting requirements.  

We recommend you reference cited authority for more information.  

CCH Explanation: Pennsylvania 60-025

72 P.S. §7213.1(a)

72 P.S. §7201(b)(3.5)

Sales and Use Tax Bulletin 2019-01 Uncodified Sec. 33 Act 13 (H.B. 262), Laws 2019

 

Rhode Island
ECONOMIC NEXUS: Yes
Applies to remote dealers with sales into the state in excess of $100,000 or 200 or more separate transactions. 

CCH Explanation: Rhode Island 60-025
R.I. Gen. Laws §44-18.2-1 et seq.
South Carolina
ECONOMIC NEXUS: Yes
Economic nexus occurs when gross sales into South Carolina are more than $100,000 in this or the last calendar year.  

CCH Explanation: South Carolina 60-025
Revenue Ruling 18-14
South Dakota
ECONOMIC NEXUS: Yes
Effective November 1, 2018, remote retailers are required to collect South Dakota sales tax if they have $100,000 or more in annual sales into South Dakota, or make 200 or more separate annual sales transactions into South Dakota.  
 
We recommend you reference cited authority for more information.

CCH Explanation: South Dakota 60-025
S.D. Codified Laws §10-45-2
Tennessee
ECONOMIC NEXUS: Yes

A dealer with no physical presence in Tennessee must register with the Tennessee Department of Revenue and collect and remit sales or use tax if the dealer:

  • engages in the regular or systematic solicitation of consumers in Tennessee through any means; and
  • made sales that exceeded $100,000 (prior to October 1, 2020, $500,000) to consumers in Tennessee during the previous 12-month period. 

We recommend you reference cited authority for more information.

CCH Explanation: Tennessee 60-025

Tenn. Code. Ann. §67-6-501, Tenn. Comp. R. & Regs. 1320-5-1-.129(2), Important Notice No. 19-04, Important Notice No. 19-05
Texas
ECONOMIC NEXUS: Yes

Sales tax collection will be required in Texas if, during the preceeding 12 calendar months, a remote seller exceeds:  

  • $500,000 in total Texas revenue.   

The initial 12 calendar months for calculating a remote seller's Texas revenues is July 1, 2018, through June 30, 2019. 
 
We recommend you reference cited authority for more information.

CCH Explanation: Texas 60-025

34 Tex. Admin. Code §3.286
Utah
ECONOMIC NEXUS: Yes

A sales tax collection obligation is imposed on remote sellers that:

  • have more than $100,000 in gross revenue in the state or
  • make at least 200 separate transactions in the state.  

We recommend you reference cited authority for more information.

CCH Explanation: Utah 60-025

Utah Code Ann. §59-12-107, Utah Code Ann. §59-12-102, Utah Code Ann. §59-12-107.6, Publication 37
Vermont
ECONOMIC NEXUS: Yes

A "vendor" having nexus with Vermont includes a person making sales of tangible personal property from outside Vermont to a destination within Vermont and not maintaining a place of business or other physical presence in Vermont who: 

  • engages in regular, systematic, or seasonal solicitation of sales of tangible personal property in Vermont; and 
  • has made sales from outside Vermont to destinations within Vermont of at least $100,000 or totaling at least 200 individual sales transactions during any 12-month period preceding the monthly period at issue. 

Effective June 1, 2019, the definition of "vendor" is expanded to include certain marketplace facilitators and marketplace sellers. 

We recommend you reference cited authority for more information.

CCH Explanation: Vermont 60-025

Vt. Stat. Ann. tit. 32, §9701(9)(F) and (14), Vt. Stat. Ann. tit. 32, §9713
Virginia
ECONOMIC NEXUS: Yes

Remote sellers are required to register, collect and remit retail sales and use if they have: 

  • more than $100,000 in annual gross revenue from sales in Virginia; or 
  • at least 200 sales transactions in Virginia.  

We recommend you reference cited authority for more information.  

CCH Explanation: Virginia 60-025

Va. Code Ann. §58.1-612
Washington
ECONOMIC NEXUS: Yes
Remote sellers with more than $100,000 in gross retail sales in Washington in the current or prior calendar year, must register and collect sales tax.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Washington 60-025
Wash. Rev. Code §82.08.053, MarketPlace Fairness Notice, Wash. Rev. Code §82.08.052
West Virginia
ECONOMIC NEXUS: Yes
Effective January 1, 2019, any out-of-state vendor who, as of July 1, 2018, is not required to collect and remit state and municipal sales and use taxes, either because they do not have in-state physical presence or they have not voluntarily agreed to collect and remit the tax, who delivers more than $100,000 of goods or services into West Virginia, or engages in 200 or more separate transactions for the delivery of goods and services into West Virginia, during calendar year 2018, will be required to collect and remit taxes on all sales made on and after January 1, 2019 that are delivered into West Virginia. 
 
This collection requirement applies to out-of-state vendors that currently do not collect state and municipal sales and use taxes but meet either the $100,000 threshold, or the 200 transactions threshold, during calendar year 2018. Vendor responsibility for collection and remittance of these taxes will be determined annually each year thereafter. 
 
In addition, collection requirements apply to sales by marketplace facilitators or referrers made on and after July 1, 2019. 
 
We recommend you reference cited authority for more information.  

CCH Explanation: West Virginia 60-025
W. Va. Code §11-15-3(b), W. Va. Code §11-15A-1, W. Va. Code §11-15A-6b, W. Va. Code R. §110-15-2, Administrative Notice 2018-18  
Wisconsin
ECONOMIC NEXUS: Yes
Beginning October 1, 2018, remote retailers must register and collect Wisconsin sales or use tax if, in the previous or current year, their: 
annual gross sales into Wisconsin exceed $100,000; or 
annual number of separate sales transactions into Wisconsin is 200 or more. 

Beginning February 20, 2021, remote retailers must register and collect Wisconsin sales or use tax if, in the previous or current calendar year, their: 
annual gross sales into Wisconsin exceed $100,000.  
 
We recommend you reference cited authority for more information.  

CCH Explanation: Wisconsin 60-025
Wis. Stat. §77.51(13gm)
Wyoming
ECONOMIC NEXUS: Yes
Remote sellers with over $100,000 in sales to Wyoming or 200 or more transactions in the current or prior calendar year, have nexus.  
 
We recommend you reference cited authority for more information.

CCH Explanation: Wyoming 60-025
Wyo. Stat. Ann. §39-15-501 
Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.
Carol Kokins-Graves
Senior Content Management Analyst

Carol Kokinis-Graves, an attorney, is a senior content management analyst in the Indirect Tax Group at Wolters Kluwer Tax & Accounting. She has spent more than 23 years analyzing and reporting state and local sales and use tax legislation, court cases, department of revenue rulings, and regulations. Carol is a speaker on state and local tax issues and has been quoted in top media publications, including Forbes, NBC News, The Los Angeles Times, and USA Today.

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