Wayfair Implementation and Marketplace Facilitator Work Group

In 2018, in South Dakota v. Wayfair, the U.S. Supreme Court overruled Quill’s physical-presence nexus standard for state sales tax jurisdiction. Soon after, the MTC Uniformity Committee established a work group to advise on the development of a white paper that would identify important issues and the pros and cons of state approaches to implementing Wayfair. In particular, the work group focused on how to define marketplace facilitators and the imposition of sales tax collection obligation on those marketplace facilitators. The work group also focused on developing bright-line dollar/sales thresholds to take the place of the physical-presence standard.The project concluded in 2020 but MTC staff have continued to update the final white paper to take into account more recent developments.

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