On June 21, 2018, the Supreme Court of the United States issued its widely anticipated decision in South Dakota v. Wayfair, et al. No. 17-494. Join our presenters as they discuss how the new nexus rules established by South Dakota's law may affect your company.
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How to Deal with the Impacts of Wayfair

August 08, 2018
1:00 PM to 2:30 PM EST

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Megan Williams
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  • Summary
  • Recording and Materials
On June 21, 2018, the Supreme Court of the United States issued its widely anticipated decision in South Dakota v. Wayfair, et al. No. 17-494. In a 5-4 decision, the Court held that the physical presence rule for state tax jurisdiction is incorrect and not a requirement under the Commerce Clause of the U.S. Constitution. Overnight, remote sellers, online marketplaces, service providers, licensors of software, and other businesses that have provided services to or delivered their products to customers from a remote location will have to start complying with state and local sales and use taxes. Join our presenters as they discuss how the new nexus rules established by South Dakota's law may affect your company.