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).