This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

US Supreme Court issues Wayfair decision: Physical presence sales/use tax nexus standard overruled

Published on: Jul 17, 2018

This decision is important to remote sellers – including Canadian sellers - as vendors that sell goods into South Dakota (and other US states that have or will soon adopt nexus provisions similar to those now upheld as constitutional in South Dakota) may be required to collect indirect taxes from their customers even though they have no operations in or otherwise visit the United States.

Download

Related Topics

    Publication series

  • Tax

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.