Diane Yetter debriefs the momentous Supreme Court decision, South Dakota v. Wayfair Supreme Court. She breaks down what the decision means for businesses and shares her initial reactions during a live Q&A session.
The U.S. Supreme Court found in favor of South Dakota in South Dakota v. Wayfair and determined that the physical presence standard is no longer a requirement for a state to impose a collection responsibility on sellers. This means that all sellers need to evaluate if they have a collection responsibility.
What does your company need to do? What do you say to your clients and how do you advise them on what to do? Find helpful resources below to help you navigate making business decisions and evaluating obligations for you or your clients post-Wayfair.
If you would like assistance in evaluating where you might have a collection responsibility, visit our Wayfair Risk Analysis page.
We will add resources as they become available and if you have suggestions for resources to include please email us at [email protected] and we’ll check it out.
Use this state by state guide to find links to each state’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs for remote sellers, and any state activity such as going through a legislative process that impacts remote sellers. For example, Alabama’s entry is below. Also find Federal activity in reaction to the Wayfair decision.