Wayfair Client Notification Letter
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Wayfair Client Notification Letter

11 months ago · 145 KB Download

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On June 21, 2018, the Supreme Court of the United States handed down a historic decision in the sales and use tax nexus case South Dakota v. Wayfair, Inc.

The 5-4 ruling overturns physical presence standards upheld in previous cases, such as Quill Corp. v. North Dakota (1992) and National Bellas Hess Inc. v. Department of Revenue of Illinois (1967), where a business had to have a physical presence in the state for the state to impose sales and use

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File name: wayfair-client-notification-letter.docx

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