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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