
South Dakota v. Wayfair
Background
On June 21, 2018, The United States Supreme Court ruled 5-4 in South Dakota v. Wayfair that states can mandate that businesses without a physical presence in a state with more than 200 transactions or $100,000 in-state sales collect and remit sales taxes on transactions in the state. This decision overturned the Court’s 1992 decision in Quill v. North Dakota and 1967 decision in National Bellas Hess. Since the decision was handed down by the Court, states and retailers alike have been asking “What’s next?”
Featured AICPA Resources

Webinar Archive: Navigating a Changing Sales & Use Tax Environment

State Tax Guide for Businesses and State Tax Guide for Individuals
(Open to Tax Section members)

State Tax Checklist
(Open to Tax Section members)

State Tax Nexus Guide
(Open to Tax Section members)
More resources
Charts, maps, and guides
- State notices and resources for remote sellers
- State guides and remote seller nexus rules chart
- Remote seller nexus chart, economic nexus state guide, FAQs
- Remote seller nexus by state (map, thresholds chart, next steps) and state by state guide to sales tax nexus rules
- States follow South Dakota: a by-state guide on economic nexus
- Remote sales tax collection (NCSL – overview, state action, legislation, marketplace collection, SSUTA, revenue, nexus, and map)