State coffers are teeming with revenues after dire predictions of the opposite.  But the pandemic has resulted in paradigm shifts tied to work and spending habits.  This session will update attendees on (1) state and local tax consequences of remote worker arrangements, (2) economic nexus developments tied to Wayfair, (3) Georgia's pass-through entity election (H.B. 149) and (4) sales and use tax collection obligations of dog breeders and airplanes purchases.