South Dakota v. Wayfair, Inc.
The decision that changed sales and use tax rules for remote (online and off-line) sellers, nationwide.
Taxing remote sales has changed
On June 21, 2018, the Supreme Court of the United States ruled in favor of the state in South Dakota v. Wayfair, Inc. The decision overruled a longstanding physical presence rule, allowing states to require remote sellers to collect and remit sales tax.
Since Wayfair, most (but not all) states have adopted new rules defining what establishes a sales and use tax obligation, known as nexus. Unfortunately for businesses, no two state sales tax nexus laws are alike.
At-a-glance maps and in-depth looks
Learn about affiliate nexus, click-through nexus, economic nexus, marketplace facilitator laws, non-collecting seller use tax reporting, and physical presence nexus for each state.
Visit our new sales tax laws by state resource page.
Do you know where you should be registered?
Get started with our free nexus assessment tool.
Read the latest information on Wayfair
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