Sales Tax: Wayfair Decision

Your state tax resource to navigate the Wayfair decision’s impact on U.S. sales tax for online businesses.

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Bloomberg Tax Research

Bloomberg Tax Research provides comprehensive state coverage with expert analysis and tools such as the state tax chart builders to help you understand the state treatment of everything from corporate income tax and sales tax, to real property tax and nexus.

Wayfair Watch: Navigating Wayfair Case Implications

Our Wayfair Watch page helps you navigate and understand the complexity of complying with the states’ emerging economic nexus laws and rules. This powerful resource provides a Roadmap developed and updated by Bloomberg Tax’s content and analysis team, news and commentary, charts, tools, resources and more.

Wayfair Sales Tax Decision

In South Dakota v. Wayfair, Inc., the U.S. Supreme Court struck down the physical presence nexus standard established in Quill Corp. v. North Dakota and Natl. Bellas Hess. v. Illinois Dept. of Rev. The Court vacated the judgment of the South Dakota Supreme Court, which held that the state’s economic nexus standard imposing tax collection and remittance obligations on remote sellers was unconstitutional, and remanded the case for further proceedings not inconsistent with its decision. On Oct. 31, 2018, the state reached a final settlement with all parties, who are expected to comply with South Dakota’s economic nexus law beginning Jan. 1, 2019.

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Portfolio 1420-3rd: Limitations on States’ Jurisdiction to Impose Sales and Use Taxes

This Tax Management Portfolio Limitations on States’ Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420) explores the constitutional limitations imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment.

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2019 Survey of State Tax Departments

Now in its 19th year, Bloomberg Tax’s Survey of State Tax Departments clarifies each state’s position on the gray areas related to the income taxation of corporations and pass-through entities as well as sales and use taxation, with an emphasis on nexus policies.

The information included in the resources below can be found in the 2019 Survey of State Tax Departments. Bloomberg Tax Research chart builders include more than 4,700 chartable topics. You can create charts instantly on everything from apportionment and filing requirements to penalties and tax rates, and specify criteria on a state-by-state basis.

Sales Tax Nexus State Chart

Marketplace Facilitators Chart

Marketplace Facilitators Map

Economic Nexus Standard Map

The U.S. Supreme Court’s 2018 South Dakota v. Wayfair decision upended a 26-year precedent that limited a state’s authority to tax goods being sold across state lines. A year later, states have amended their laws to target remote sellers and online sales platforms like Inc.

Bloomberg Tax reporter Ryan Prete spoke with Diane Yetter, founder of the Sales Tax Institute and president of consulting firm Yetter Tax, to discuss the ruling’s legacy so far and possible future legal issues. She said legal challenges could begin with differing interpretations of the laws, and go as far as class-action lawsuits against sellers for not collecting the taxes appropriately

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