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 January 22, 2019.​ 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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Webinar Recordings

Listen to a previously recorded webinar on the impacts and issues of Wayfair.