South Dakota v. Wayfair Inc.

Publication Name: 

South Dakota v. Wayfair Inc. 

Most Vendors Required to Collect Sales  Tax on Internet Sales

What All Vendors Must Do

Friday, June 22, 2018

On June 21, 2018, the United States Supreme Court handed down its 5-to-4 decision in South Dakota v. Wayfair, Inc. The majority opinion, authored by Justice Kennedy, held that states may lawfully collect sales taxes from out-of-state internet vendors who sell tangible personal property or services to in-state residents even though these out-of-state vendors do not have a physical presence within the state.