MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

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.

Information on this page is provided for informational purposes only.  Unless otherwise indicated, the inclusion of the information on this page does not indicate endorsement of the Commission or any of its member states.

Wayfair Project Reference Information


Agendas, working documents, and other project-related information from previous meetings: