What South Dakota v. Wayfair Inc. Supreme Court Decision (2018) - Economic Nexus Standard for Remote Sellers: $100,000 Sales or 200 Transactions Threshold and State Sales Tax Collection Obligations requires
The Supreme Court's decision in South Dakota v. Wayfair, Inc., 585 U. S. ___ (2018), overturned the physical presence rule, allowing states to require remote sellers to collect and remit sales tax based on a substantial economic nexus. This ruling upheld South Dakota's law (S.B. 106) establishing nexus for sellers with over $100,000 in sales or 200 separate transactions into the state annually.
Pillar: Banking & Global Finance · Authority: Supreme Court of the United States · Version: 1.0.0 · Last updated:
Primary source: https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf
SHA-256 integrity: 7ea4c3d4f836706a6b35d0f9560be290ecc4b7b7cf3f8aa6fd00c6ebdff28b88
Primary Citations — 6 traced to source
- South Dakota v. Wayfair, Inc., 585 U. S. ___ (2018), Syllabus, p. 2: 'Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753, are overruled.'
- South Dakota v. Wayfair, Inc., 585 U. S. ___ (2018), Opinion of the Court, p. 22: 'The Court concludes that the physical presence rule of Quill is not a necessary interpretation of the term 'substantial nexus.'... This Court should not prevent States from exercising their sovereign authority to tax property and activities within their borders.'
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