South Dakota v. Wayfair Decision
The South Dakota v. Wayfair decision by the U.S. Supreme Court could have a significant impact on Canadian organizations that make sales in the United States. The Court’s decision upholds a law requiring certain remote sellers of taxable goods and services to collect sales tax from their customers in South Dakota, even if a seller does not have a physical presence in that state. This decision, which overturns two longstanding precedents that established the physical presence standard, will have far-reaching implications that extend well beyond South Dakota. The resources below have been prepared by Ryan's tax experts to help you understand how this ruling will impact your organization, including what you need to do to minimize your state sales and use tax exposure in the United States and manage the compliance requirements imposed by various U.S. jurisdictions.
Please check back frequently for additional detailed analysis and Ryan’s recommendations for complying with the new economic nexus requirements.
Wayfair Nexus Chart
Up-to-date information on states' responses to Wayfair
Overview of the Wayfair decision
Learn the basics of the Wayfair decision and how it will impact your organization
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
Learn about the public policy 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
United States Supreme Court Paves Way for New Sales and Use Tax Registration Requirements
Supreme Court Decision - Wayfair
Read the actual text of the Wayfair decision by the U.S. Supreme Court
Sales Tax Nexus: Responding to the Wayfair Decision
10 Steps for Tax Compliance with the Wayfair Decision
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?
Webinar: First Impressions and Implications of Wayfair
Wayfair Ruling: First Impressions and Implications
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