Michael Benison

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Move over, South Dakota v. Wayfair Inc. During the long debate over the U.S. Supreme Court’s physical presence standard for state sales taxes, a quiet revolution in state corporate income taxes has been taking place — the shift to market-based sourcing for services income. By the early 2000s, only a smattering of states had adopted market-based sourcing; by 2018, that number has grown to include more than half of the states. Now that the Supreme…