As States Rush to Adopt Economic Nexus Post-Wayfair, Is Congressional Action Needed?
It’s hard to escape any discussion of Wayfair these days. This isn’t surprising, as we witnessed history on June 21, 2018, when the U.S. Supreme Court overturned the physical presence standard in South Dakota v. Wayfair. And in doing so, overturned 51 years of precedent that had restricted states from imposing their sales tax […]
Federal Internet Sales Tax and a New Webpage on Marketplace Fairness Act Blog Articles and More
I’ve been following and reporting on Federal “Internet Sales Tax” developments for quite some time now – actually, almost three years! The first post I wrote on Federal Internet Sales Tax developments was back in July of 2010, shortly after a federal proposal was introduced by the 111th Congress. (That was two Congresses ago, folks!) […]