CCH Tax Briefing: U.S. Supreme Court Wayfair Decision

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Special Report: Supreme Court Overturns Quill

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On June 21, 2018, the United States Supreme Court ruled in South Dakota v. Wayfair, Inc., et. al. that states can require remote sellers with no physical presence to collect sales taxes on sales into those states. Prior to this ruling, many taxpayers relied heavily on previously issued Supreme Court cases, which stated that generally, a taxpayer must have a physical presence in a state before that state could require sales tax collection. This meant that many online retailers did not collect sales taxes on sales into states where there was no physical presence.

Download the full analysis PDF here.

The Supreme Court, in the Wayfair decision, has ruled that as a result of the evolution of the national economy and the way companies now conduct business, physical presence is no longer necessary to create the substantial nexus necessary for sales tax collection. This ruling means that many remote sellers with no physical presence in states will now need to consider collecting sales taxes in those states.

We will be working with our clients to help determine the impact of this case and to assist with any changes that need to be made.  Please contact us with any questions.

 

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