State and local tax (SALT)

Discover strategies to tackle state and local tax burdens and realize opportunities

South Dakota v. Wayfair - now what?

In the highly anticipated case of South Dakota v. Wayfair, the US Supreme Court overturned the Quill physical presence standard, finding it “unsound and incorrect.” Justice Anthony Kennedy delivered the opinion of the Court, stating that Quill imposes the sort of arbitrary, formalistic distinction that modern Commerce Clause precedents disavow in favor of a sensitive case-by-case analysis of purposes and effects. The Court concluded that the doctrine of stare decisis no longer can support the prohibition of a valid exercise of the state’s sovereign power. 

Types of companies who may be impacted: 

  • Retail and consumer markets 
  • Manufacturers/wholesalers 
  • Technology: e-commerce retailers, digital service providers, software sellers, online gaming or similar sellers of electronic products
  • Companies with merger and acquisition activity 
  • Inbound retailers and private companies 
  • “Small Business” 
  • Private Equity or Portfolio Companies

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Contact us

Peter Michalowski
National SALT Practice Leader, PwC US
Tel: +1 (646) 471 5259
Email

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