Wayfair and Factor-Based Nexus for Income Tax: The New Two-Step

Wayfair and Factor-Based Nexus for Income Tax: The New Two-Step

You’ve likely heard the expression “waiting for the other shoe to drop.”  By some accounts, the origin of this phrase can be traced to early 20th century tenement buildings where bedrooms on one story were located directly atop those on the lower story.  You knew when your upstairs neighbor came home because you could hear her shoe drop.  This left you waiting for the sound from the drop of the other shoe.    So it is...