After waiting patiently for over 25 years, South Dakota finally bested her northern sister in the battle of naming rights to the most important nexus case. Our panel will discuss the Wayfair decision in depth, including its implications for economic nexus standards outside sales and use taxes (e.g. income taxes and gross receipts taxes). Panel members included Fred Marcus, Randy Ferris, Bradley Heller, Maria Huseinbhai and Lindsay McAfee.