On 21 June 2018, the Supreme Court ruled 5-4 in favour of South Dakota in the South Dakota vs. Wayfair, Inc. case, which reverses the 1992 Quill Corp vs. North Dakota ruling. The Court remanded the case to the South Dakota Supreme Court to address the matter in light of its decision. Going forward, states now will be allowed to impose sales tax on a seller's taxable transactions whether or not it has a physical presence in the state.

The map below reflects state guidance regarding the impact of the South Dakota v. Wayfair case. However, It is not intended to provide a comprehensive list of all matters related to the Wayfair decision. 

Please contact our specialist, who will be able to provide assistance with assessing the impact of the Wayfair decision and how PwC can support your business, including advice and tools available to help meet any potential compliance challenges.

If you have any questions about the information on this page please contact;

• Melissa Hogan +44 (0) 7841 467300  melissa.hogan@pwc.com