Azam on South Dakota v. Wayfair
Rifat Azam (Harry Radzyner School of Law, Interdisciplinary Center Herzliya) has posted Online Taxation Post Wayfair (New Mexico Law Review, Vol. 51) on SSRN. Here is the abstract:
The United States Supreme Court saved the states’ sales tax base in the landmark case of South Dakota v. Wayfair in 2018. This revolutionary decision ended the long ban on states imposing sales tax collection duties on out-of-state retailers without a physical presence in the state, as established in Bellas Hess v. Department of Revenue of Illinois in 1967 and Quill Corp. v. North Dakota in 1992. Wayfair now allows states to impose sales taxation on out-of-state retailers in the era of digitalization. In this article, I provide valuable guidelines and suggestions to aid states on this critical journey toward taxing remote online transactions fairly and efficiently.