South Dakota v. Wayfair Resource CenterInsights on the landmark Supreme Court sales tax case

Supreme Court Decision

On June 21, 2018, the U.S. Supreme Court issued its opinion in South Dakota v. Wayfair, striking down the physical-presence nexus requirement.

Read the decision here

Read our analysis here

Trusted answers and valuable resources for a significant case

Stay up to date and understand the ramifications of the Supreme Court ruling with these resources designed for tax professionals. Learn what you can do now and gain clarity on the complex and rapidly changing nexus landscape.

Special Reports

Nexus Considerations in a Post-Wayfair World

Get expert insight into what you need to know now about this landmark Supreme Court case, and how it impacts your clients or business, with this special report.

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Navigating the “Kill Quill” Revolt: Considerations for Remote Sellers

The U.S. Constitution prevents states from requiring a remote seller to collect sales or use tax in a state unless the business has a strong enough connection to, or nexus with, the state. In Wayfair v. South Dakota, the Supreme Court has agreed to revisit its landmark ruling that such a connection must include some physical presence. Multistate and internet companies are uncertain how a reversal of the physical presence standard would impact them.

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Corporate Income Tax E-Commerce Study 2018

Multistate companies increasingly sell purely electronic products and services to customers all over the country but have a physical footprint limited to one or two states. In fall 2017, Thomson Reuters sent a survey to state taxing agencies asking how these “pure e-commerce transactions” affect nexus and apportionment for state corporate income tax purposes.

Read the special report