Wayfair Interactive Map

Click on a state to learn about the Wayfair Ruling implications.

Alabama


Alaska


Arizona


Arkansas

Guidance for Remote Sellers

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California

California Announces New Use Tax Collection Requirements for In-State and Out-of-State RetailersGuidance for Remote Sellers

New District Use Tax Collection Requirements for All Retailers

New Use Tax Collection Requirements for Out-of-State Retailers Based on Sales into California Effective April 1, 2019

Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

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Colorado

Sales Tax Changes

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Connecticut

Department of Revenue Services: Marketplace Facilitators and Marketplace Sellers

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Delaware


Washington D.C.


Florida


Georgia


Hawaii

Department of Taxation Announcement No. 2018-10

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Idaho

Online Sellers

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Illinois

Remote Seller Nexus

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Indiana

Indiana DOR Prepares to Move Forward with Out-of-State Sales Tax

Remote Seller Information

FAQs

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Iowa

Guidance on Wayfair

Guidance on Remote Sellers

Guidance: Marketplace Facilitators

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Kansas

Sales Tax Requirements for Retailers Doing Business in Kansas

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Kentucky

Statement on Wayfair

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Louisiana

Revenue Bulletin

Remote Seller Notice 18-001

Remote Seller Information Bulletin 18-002

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Maine

Guidance for Remote Sellers

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Maryland

There are currently no Wayfair implications.

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Massachusetts

TIR 18-8: Tax Jurisdiction Over Internet Vendors Prior to and Subsequent to Wayfair, Inc. v. South Dakota

Remote vendors FAQs for Sales and Use tax periods ending before October 1, 2019

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Michigan

Notice to Remote Sellers

Revenue Administrative Bulletin 2018-16

Sales and Use Tax Information for Remote Sellers

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Minnesota

Local Sales Tax Requirements for Sellers

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Mississippi

Sales and Use Tax Guidance for Online Sellers

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Missouri

There are currently no Wayfair implications.

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Montana

Wayfair Statement

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Nebraska

Statement from the Nebraska Department of Revenue

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Nevada

Remote Seller FAQs

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New Hampshire

New Hampshire Has No Sales Tax

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New Jersey

Wayfair Guidance

Remote Sellers

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New Mexico

There are currently no Wayfair implications.

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New York

Registration requirement for businesses with no physical presence in New York State

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North Carolina

Directive For Online Sales Taxes

Remote Sales

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North Dakota

Remote Sellers

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Ohio

Statement on the Wayfair Ruling

Substantial Nexus and Marketplace Facilitator Changes

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Oklahoma

Remote Sellers FAQs

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Oregon

There are currently no Wayfair implications.

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Pennsylvania

Online Retailers Selling Goods and Services to Pennsylvania Customers

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Rhode Island

Remote Seller FAQs

Non-Collecting Retailers, Referrers, and Retail Sales Facilitators

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South Carolina

RR 18-14

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South Dakota

Remote Sellers and Marketplace Providers

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Tennessee

Post-Wayfair Guidance

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Texas

Statement on Wayfair

Tax Policy News

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Utah

Wayfair Guidance

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Vermont

Wayfair Guidance

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Virginia

New Sales Tax Requirements for Remote Sellers and Marketplace Facilitators

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Washington

New Sales Tax Nexus Criteria

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West Virginia

New Rules for Remote Sellers and Marketplace Facilitators

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Wisconsin

Wayfair Guidance

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Wyoming

Department of Revenue Guidance on Remote Sellers

Remote Sellers

Marketplace Facilitator

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