The Impact of South Dakota v. Wayfair – Latest Resources 

On June 21, 2018, the Supreme Court of the United States issued its widely anticipated decision in South Dakota v. Wayfair. In what is likely the most significant state tax decision in more than 50 years, 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.

The Wayfair Supreme Court decision will have broad impacts to states, e-commerce sellers, digital service providers, consumers, as well as buyers and sellers of businesses. Companies should take time to understand how their products and services will be taxed in all the states in which they are sold, and create a system that tracks this activity if it doesn’t already exist. Now may be the time to consider tax automation solutions to ensure compliance with state and local laws, and to more efficiently report and remit taxes. BDO provides the latest insights to help companies prepare.

Economic Nexus Standards by State

Several states have enacted economic nexus statutes for sales/use taxes. Click on a state below to see the thresholds, legal effective dates, and administrative enforcement dates. States without a blue dot have not yet adopted economic nexus or have not yet announced thresholds or effective dates.

 

  This information is current as of December 13, 2018.​ Material discussed is meant to provide general information and should not be acted on without professional advice tailored to your needs.
 

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  Wayfair Resources

• BDO Indirect Tax News - October 2018
• Wayfair FAQs – Top Questions About the U.S. Supreme Court Decision and Economic Nexus Laws
• 6 Steps to State Sales/Use Tax Compliance in the Wake of Wayfair
• 6 Questions to Measure your Wayfair Tax and Compliance Risk
• The State Income Tax Consequences of Wayfair
• In South Dakota v. Wayfair, the U.S. Supreme Court Rules the Physical Presence Rule Is “Incorrect”, Overturns Quill
• The Supreme Court of the United States Issues Its Wayfair Decision
• South Dakota v. Wayfair Unleashes the Online Sales Tax Debate
• Oral Argument Held in the Supreme Court of the United States in South Dakota v. Wayfair
• Supreme Court of the United States Agrees to Take South Dakota v. Wayfair – Has the Twilight of Quill Arrived?

 

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  Industry Implications of Wayfair

• Retail & Consumer Products: BDO Consumer Beat Survey
• Restaurants: Restaurants Aren’t Immune to Wayfair’s Sales Tax Changes
• Manufacturing & Distribution: Manufacturers Aren't Immune From Wayfair's Sales Tax Impact​
• Retail & Consumer Products: A retailer’s guide to dealing with the impacts of Wayfair
• Technology: ​Post-Wayfair Sales Tax Primer for Tech Companies
• [Podcast] Private Equity: Amazon, Wayfair and the Changing Retail Landscape 
• Private Equity: Private Equity’s Retail Portfolio Companies Adapt to the Wayfair Decision
• Retail & Consumer Products: Will SCOTUS’ Wayfair Decision Reinvent Online Sales Taxes?
• Retail & Consumer Products: “Unless, of course, Congress Acts”
• Retail & Consumer Products: History Repeats Itself: Physical Nexus & The Online Sales Tax Debate
• Retail & Consumer Products: Supreme Court Will Determine If Online Sellers Should Collect Sales Tax

 

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  Upcoming Webinars & Live Events  

• Year-End State and Local Tax Planning for Businesses (Rebroadcast)
  • December 14, 2018 / REGISTER

 

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  BDO in the News

• "The many wrinkles of Wayfair" - Accounting Today (8/3/18)*
• “Go Deeper: How the Online Sales Tax Ruling Will Affect Consumers” – Axios (6/22/2018)
• “Supreme Court Online Tax Decision Sends Smaller Businesses Reeling” – NBC News (6/22/2018)
• “How Industrial Loses Under South Dakota v. Wayfair” – Globe St. (6/25/2018)*
• “Luxury Retailers May See More Foot Traffic After Supreme Court Ecommerce Ruling” – Luxury Daily (6/29/2018)
• "What New Yorkers should know about the Supreme Court's sales-tax decision" - New York Business Journal (6/29/18)*
• "Consultants in demand as Supreme Court rules on online sales tax" - Consulting.us (7/2/18)
• "What the internet tax ruling means for business" - St. Louis Business Journal (7/3/18)*

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Contact Us

To talk with a local BDO professional about the impacts of Wayfair or any other issues affecting your business, please contact us: