Wayfair News

On June 21, 2018, the Supreme Court of the United States overturned Quill's physical presence requirement for sales tax nexus. The South Dakota v. Wayfair, Inc. decision has potential state and local tax implications for all sellers of tangible personal property who previously were not required to collect sales tax from customers because they lacked physical presence in states where their products were shipped. 

Our SALT team has been tracking state-by-state developments following this landmark decision and can help your business determine whether you will now have to collect tax on sales to your customers in states that have already enacted or will be enacting new sales tax filing requirements based on this decision.

Please contact one of our SALT advisors at Salt-Team@tsacpa.com for more information on these critical developments that will impact your sales tax compliance.

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Update - States Implementing New Sales Tax Filing Requirements

As of August 10, 2018, the following states have issued guidance about when their new sales tax filing requirements will become effective (states highlighted in RED have been added since our August 1st Advisory).

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States Implementing New Sales Tax Filing Requirements Following Wayfair Decision

In the wake of the Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. on June 21, 2018 overturning the physical presence nexus standard for sales tax, many states have been moving quickly to implement new sales tax filing requirements...

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Supreme Court Overturns Quill

On June 21, 2018, the U.S. Supreme Court issued a pivotal decision in South Dakota v. Wayfair, Inc., overturning the physical presence standard previously established in Quill Corp. v. North Dakota (1992). This decision immediately opens the door for states to start imposing sales tax collection requirements on out-of-state sellers.

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Supreme Court to Revisit Sales Tax Collection Issue

On January 12, 2018, the Supreme Court of the United States granted certiorari in the case of South Dakota v. Wayfair, Inc., which could likely determine the future of the physical presence requirement for sales tax collection...

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