Tax Alert Regarding the United States Supreme Court Decision
South Dakota v. Wayfair
On June 21, 2018, the United States Supreme Court delivered its opinion in South Dakota v. Wayfair, Inc., et al. The opinion overturned the Supreme Court’s holding in Quill Corp. v. North Dakota that an out-of-state vendor must have physical presence in the taxing state before the state can require the vendor to collect and remit sales tax.
The purpose of this Tax Alert is to provide immediate guidance to vendors who sell or deliver tangible personal property or a taxable service for use in Maryland. The Comptroller’s office shall provide additional guidance as further developments occur in the Wayfair proceedings.