Press Room: South Dakota Vs. Wayfair

December 18, 2020

After U.S. Supreme Court’s Sales and Use Tax Ruling, Home-Rule Jurisdictions Move Toward Uniformity But Complexities Remain

In 2018, the U.S. Supreme Court decided South Dakota v. Wayfair (Wayfair), in which the Court eliminated the physical presence requirement for purposes of determining whether a state could compel an out-of-state company ...

April 01, 2021

Emboldened by the Wayfair Ruling, State Policymakers Seek to Interpret Away the Federal Limits on the Taxation of Remote Sellers

One of the few remaining protections against state tax for remote sellers (i.e., businesses making sales into states in which they have no physical presence such as property or employees) is a ...