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Special Report – Wayfair: One Year Later

June 21, 2019 marks the one-year anniversary of the U.S. Supreme Court’s historic South Dakota v. Wayfair decision, arguably one of the high court’s most impactful tax rulings.

The decision paved the way for an individual state to make remote sellers collect and remit sales tax, even if they have no physical presence in that state.

This special report includes a roundup of a weeklong series by Bloomberg Tax & Accounting that looked at Wayfair’s impact and what comes next—from pending legal concerns to gradual enforcement of new laws. Also, included is a Post-Wayfair Nexus Activity Roadmap. This roadmap provides a summary of sales and use tax nexus activity since the U.S. Supreme Court’s issuance of the South Dakota v. Wayfair, Inc. decision on June 21, 2018.

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