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

Date: 
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.