The New York State Department of Taxation and Finance has released guidance confirming its intentions to pursue an economic nexus standard when it comes to sales tax liability. This guidance arrives in the wake of a Supreme Court decision that affirmed a state government's ability to tax out-of-state vendors, even if they lack a physical presence within the state. The announcement said that, as a result of the decision, South Dakota v. Wayfair, “certain existing provisions in the New York State Tax Law that define a sales tax vendor immediately became effective.”