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Summary of States’ Wayfair and Marketplace Implementation

The 2018 Supreme Court ruling in South Dakota v. Wayfair, Inc. created significant implications for state tax revenue collection within an e-commerce setting.

Overturning the 1992 Quill Corp. v. North Dakota’s “physical presence” requirement, the court ruled that states have the authority to charge a sales tax on out-of-state purchases, regardless of whether the retailer has physical presence in the taxing state.

This easy-to-read chart details current state economic nexus and marketplace facilitator thresholds that were implemented following the seminal South Dakota v. Wayfair ruling.

Additionally, this chart captures the enforcement date of each state’s economic nexus and marketplace facilitator thresholds.

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