MULTISTATE – The Current State Of Wayfair: Tracking The New Nexus Laws Across The Country


The South Dakota v. Wayfair ruling has frantically ushered in a whole new era for sales and use tax laws and the end of an era for online shoppers reaping the benefits of untaxed purchases. Now, it’s time to step back, take a deep breath and assess just where things stand on a state-by-state basis. In what is now the post-Wayfair world, interpretations and customization of the new economic nexus requirements have started to emerge across states, and remote sellers need to maintain a watchful eye on how the changes can significantly impact their business.

As we chronicle previously, the 1992 U.S. Supreme Court ruling in Quill Corp. v. North Dakota had what some might call a stranglehold on state and local tax revenues for almost 30 years by deciding that out-of-state sellers must have a physical presence in a state before sales tax collection laws could be imposed. With Wayfair, however, the Court caught up with modern times and overturned this precedent in June 2018 when it ruled that physical presence was no longer required.

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April 5 2019
Article by Robert Peters, Mary Alice Cashin and dustin Jensen