Supreme Court Abandons Physical Presence Standard: An In-Depth Look at South Dakota v. Wayfair - tax.thomsonreuters.com
Supreme Court ruling allows states to impose sales tax on out-of-state sellers without a physical presence, impacting cross-border importers.
Aforeworn detected this change in the Small Cross-Border Importers space on September 2, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. All small cross-border importers selling to customers in states where they do not have a physical presence. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Immediate compliance required as states may enforce this ruling at any time.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors Small Cross-Border Importers continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
States can now require sales tax collection from out-of-state sellers, regardless of physical presence.
Who it affects
All small cross-border importers selling to customers in states where they do not have a physical presence.
What you must do
Review and adjust sales tax collection practices to comply with state laws where sales occur.
Deadline
Immediate compliance required as states may enforce this ruling at any time.
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