So I Want to Talk About the Recent Case history that has impacted the multi-state landscape and how we got to the place that we're at today so the first case I want to talk about is complete auto transit versus Brady so complete auto transit versus Brady basically set up a system where the states are free to make independent judgments about what goes on in their state borders absent any sort of federal preemption so what that means is if the federal government hasn't ruled that something is a national activity and it falls under the Commerce Clause of the Constitution that essentially the states can control what's in their own borders so that was the first major case because it gave the states the power to basically operate as they see fit within their borders the second case is a case called quill quill was a Supreme Court case in the nineties and quill is significant because well basically ruled that unless a company or an individual had sufficient minimum contacts with a state that the state couldn't charge sales or use tax and so this was significant because for the first time it mandated that company at least had to have some basic physical presence or some substantial contact in order for a state to mandate that a charge sales and use tax so quell was an extremely unpopular decision it states.

So what you see after quelle is a number of states of passing laws to slowly shave away the liability or the slowly shave away what you see after quell is states passing laws to slowly shave away at the impact of that decision by creating different and multiple ways that a company or an individual can have Nexus with a particular standard so you get things like affiliate Nexus click-through Nexus or you know any number of things and so eventually the genesis of this led up to the Wayfarer decision and so Wayfarer essentially ruled but the quote case is overturned and then it's not absolutely necessary for a company to have physical presence in the cited States borders in order for a state to mandate that a charge sales tax so this is really important because it opens up this concept of economic Nexus so if you were in one state and you do a significant amount of business in another state or a significant amount of transactions at state in another state which by the way vary state by state because all the states are sending different regulations then the reality of this situation is you can be held to have Nexus and therefore obligated to charge sales and use tax oh and by the way there may be associated state income tax consequences with more activities today so wayfarer was kind of a game-changing case because it opened up the landscape and open up the playing field to what minimum contacts could be in different states so if any of this is applicable to you I encourage you to watch the remaining videos in this series and to be extremely vigilant about what opportunities are out there for you to fall into the traps of liability.