Nexus Developments by Jurisdiction

On June 21, 2018, the U.S. Supreme Court announced its decision in South Dakota v. Wayfair, Inc. Read our comprehensive analysis of the Court's Wayfair decision for more information. This decision has far-reaching implications for all states as it effectively overturns the bright-line physical presence requirement set out in Quill Corp v. North Dakota.

The chart below was prepared by Ryan's National Tax Team to help you understand how this U.S. Supreme Court decision may impact your business. In it you will find information on each state's current nexus provisions and information on the actions taken by states in response to this Supreme Court decision.

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For more expert insights on the Wayfair decision please visit our Wayfair Resource Center.