South Dakota v. Wayfair Decision Resource Center

The South Dakota v. Wayfair decision states that sellers of goods and services must now charge sales tax to their customers in South Dakota, even if the seller does not have a physical presence nexus in the state. However, this case has significant and far-reaching implications that extend well beyond South Dakota. The resources below are prepared by Ryan's tax experts and will help you understand how this U.S. Supreme Court decision will impact your organization, including what you need to do to minimize your tax exposure and compliance burden.

Overview of the Wayfair decision

Learn the basics of the Wayfair decision and how it will impact your organization

ARTICLE: ABOUT THAT INTERNET SALES TAX THING

United States Supreme Court Overrules Quill

Read an analysis of the Wayfair decision and its impact on online sales taxes

Wayfair Nexus Chart

Up-to-date information on states' responses to Wayfair

Tax Compliance Implications of Wayfair

Learn about the tax compliance implications of the Wayfair decision

Wayfair Decision - Impact on Income Taxes

Learn about the income tax implications of the Wayfair decision

How Technology Can Help with Tax Compliance Implications of Wayfair

Learn how technology can help with tax compliance implications of the Wayfair decision

Learn about the public policy implications of the Wayfair decision

Sales Tax Nexus: Responding to the Wayfair Decision

10 Steps for Tax Compliance with the Wayfair Decision

Webinar: First Impressions and Implications of Wayfair

Wayfair Ruling: First Impressions and Implications

Oregon Supreme Court Upholds Corporate Income Tax Assessment on Out-of-State Capital One Affiliate Banks

Supreme Court Decision - Wayfair

Read the actual text of the Wayfair decision by the U.S. Supreme Court

Insight: The Supreme Court Will Determine Who Has to Do the Sales Tax Collection Dirty Work

From Our Archives: Insights on how the Supreme Court will determine who has to do the sales tax collection dirty work

United States Supreme Court Hears Arguments in Challenge to Quill

From the Archives: U.S. Supreme Court hears arguments in challenge to Quill

Insight: Is it ‘Fair’ to Require Remote Sellers to Collect Sales Tax?

From the Archives: Is it ‘fair’ to require remote sellers to collect sales tax?

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