Materials about U.S. Supreme Court decision in Wayfair

These reference materials inform taxpayers on the City of Philadelphia’s response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair. They explain Philadelphia’s economic nexus standard for the Business Income & Receipts Tax (BIRT).

Name Description Released Format
Philadelphia’s policy regarding economic nexus for BIRT PDF This document explains the City of Philadelphia’s economic nexus standard for the Business Income & Receipts Tax (BIRT) December 10, 2019
FAQs regarding economic nexus in Philadelphia PDF This document is a list of several Frequently Asked Questions about economic nexus in Philadelphia. February 13, 2020

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