South Dakota v. Wayfair Decision

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.

Nexus Development Chart

Tax Compliance Implications of the Wayfair Decision

Wayfair Decision - Impact on Income Taxes

Wayfair Decision: How Technology Can Help with Compliance

Supreme Court Decision

Compliance Impact of the Wayfair Decision

United States Supreme Court Overrules Quill

INSIGHT: 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

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

Wayfair Ruling: First Impressions and Implications

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