We’re approaching the one-year anniversary of what is commonly known as the Wayfair decision. On June 21, 2018, in “South Dakota v. Wayfair, Inc.,” the Supreme Court expanded the definition of in-state nexus to include a “virtual presence” by ruling in favor of the state of South Dakota in a landmark decision. “Wayfair” has created a profound impact on state and local sales tax administration and states’ authority to require out-of-state companies to register and collect sales and use tax.
While 46 jurisdictions are impacted by the decision, only 36 (including Wisconsin) have made changes that took effect in 2018. Wisconsin’s new standards went into effective Oct. 1, 2018.
Find out details of the ruling and when other states plan to align with the Wayfair decision.