# State Sales and Use Tax Nexus After South Dakota v. Wayfair
> **In Focus (2-page brief)** · 2021-05-14 · `IF11832`
## Report
- **CRS ID:** IF11832
- **Series:** In Focus (2-page brief)
- **Publication date:** 2021-05-14
## Documents
- [PDF](https://www.everycrsreport.com/files/2021-05-14_IF11832_e63ae35f0aaa3e52a960de5297d059b352695a97.pdf)
- [HTML](https://www.everycrsreport.com/files/2021-05-14_IF11832_e63ae35f0aaa3e52a960de5297d059b352695a97.html)
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