Wayfair decision
Updated
Definition
The 2018 US Supreme Court case South Dakota v. Wayfair, Inc., which overturned the 1992 Quill v. North Dakota physical-presence rule and allowed states to require sales tax collection from remote sellers based on economic nexus.
Related terms
- Economic nexus— A form of sales tax nexus created by crossing a revenue or transaction-count threshold on …
- Sales tax nexus— The legal connection between a seller and a US state that obligates the seller to register…
Where this applies
- See What is sales tax nexus for the pillar explanation of how nexus works.
- Try the nexus calculator to check your exposure.
- Browse the full glossary for other key terms.