The Wait for Wayfair is Over – What’s Next?

For over 25 years, the U.S. Supreme Court’s decision in Quill v. North Dakota has been the “seminal” or “landmark” decision addressing what constitutes sales and use tax nexus for an out-of-state corporation. On June 21, 2018, the U.S. Supreme Court, in South Dakota v. Wayfair, concluded that the physical presence rule of Quill is unsound and incorrect. The Court next overruled its decisions in Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Revenue of Illinois. The Court vacated the South Dakota Supreme Court's decision and remanded the case for an "opinion that is not inconsistent with the court's opinion."

On this Webcast, professionals from KPMG’s State and Local Tax Practice discuss the Wayfair holding and the implications for businesses, both domestic and foreign. They also cover recent state legislative activity with regards to sales and use tax nexus and how those changes apply in this new world.