Today we are going to cover two things in this State and Local Tax Update. First, we will talk about the Wayfair case. It has been around since June 2018 and a lot has happened. We will review the Wayfair Case and what is as well as some case notes. We will look at how states have responded and what you can do moving forward. Secondly, we will look at the developments that occurred in Tennessee during the COVID pandemic. We will review the Tennessee Business Relief Program and how is could benefit your business.