Client AlertsU.S. Supreme Court Ruling Expands States’ Capacity to Require Out-of-State Sellers to Collect and Remit Sales Tax
Overview On Wednesday June 21, 2018, the U.S. Supreme Court released its decision in South Dakota v. Wayfair, Inc., et. al., (585 U.S. __ (2018)) holding that South Dakota’s sales tax statute does not violate the Commerce Clause of the U.S. Constitution. The decision opens up the door for states to tax out-of-state sellers including sales over...


