BACKGROUND: In June 2018, the U.S. Supreme Court issued an important tax decision in the matter of South Dakota v. Wayfair. In Wayfair, the Court determined that a state can impose a sales tax collection and remittance...more
Consumers should soon expect their online purchases to be subject to state sales taxes. On June 21, 2018, the Supreme Court ruled in South Dakota v. Wayfair, Inc. that a law allowing taxation of an out-of-state seller with no...more
6/28/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus