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- Title
South Dakota v. Wayfair. The Case That Changes Everything.
- Authors
Hogan, Steven M.; LaCerra, Alan J.
- Abstract
The article discusses the U.S. Supreme Court's ruling in the sales taxation case South Dakota v. Wayfair Inc. (Wayfair) which allows American states to force online retailers to collect and remit sales taxes, and it mentions how the Wayfair case overrules the court's opinion in the Quill Corp. v. North Dakota tax law case. A seller-based physical presence test for taxation is examined, along with a safe harbor protection and the Colorado taxation law matter Direct Mktg. Ass’n v. Brohl.
- Subjects
SOUTH Dakota; SALES tax; WAYFAIR LLC; INTERNET stores; TAX collection; QUILL Corp.; LEGAL judgments; SAFE harbor; ACTIONS &; defenses (Law)
- Publication
Florida Bar Journal, 2019, Vol 93, Issue 2, p22
- ISSN
0015-3915
- Publication type
Article