Case Law Index
federal2018
Additional Highlights:Commerce ClauseSales TaxE-Commerce
South Dakota v. Wayfair, Inc.
United States Supreme Court
Key Holding
States may require out-of-state sellers to collect and remit sales tax even if the seller has no physical presence in the state; Quill Corp. v. North Dakota is overruled.
Case Summary
South Dakota v. Wayfair overruled the physical presence rule established in Quill Corp. v. North Dakota, holding that states may require remote sellers with an economic nexus in the state to collect and remit sales tax, fundamentally transforming e-commerce tax collection.