Legal Seminar, Denver, CO
New Frontiers • Finally, a quintessential issue of state law – the application of sales and use taxes – leaps to the forefront with the reversal of Quill in South Dakota v. Wayfair, Inc. (2018). – In an early law review article, I forecast attempts to circumvent the physical presence rule as internet commerce grew. But even then, we had over 10K jurisdictions (state and local) with sales tax rules. – Majority and dissent disagree over the promise of technology in solving this. Will payments be matched with software to solve this problem seamlessly?
South Dakota v. Wayfair, 585 U.S. __ (2018). “Correctly calculating and remitting sales taxes on all e‐commerce sales will likely prove baffling for many retailers.” (Roberts, J., dissenting).
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