July 2, 2018

By Edward Zelinsky

July 2, 2018 OUPblog - In a much anticipated decision, the US Supreme Court in South Dakota v. Wayfair, Inc. declared, by the narrowest of margins, that a state may require an internet seller to collect sales and use taxes even if the seller lacks physical presence in the state seeking to impose the obligation to collect its tax. In Wayfair, five justices in an opinion by Justice Anthony Kennedy overturned the Court’s 1992 decision in Quill Corp. v. North Dakota. Quill had held that a state may enforce a sales or use tax collection obligation only if a retailer has physical presence in the state.

Read Professor Zelinsky's blog post in OUPblog.