Analysis

High Court Arguments In Wayfair May Reshape Internet Sales

Law360 (April 16, 2018, 7:52 PM EDT) -- The U.S. Supreme Court is scheduled Tuesday to hear the most pivotal state tax case in decades, one that could change the way sales are conducted over the internet by compelling remote retailers to collect and remit tax across the nation.

The high court is to hear arguments in South Dakota v. Wayfair, in which the state sued Wayfair Inc. and two other large online retailers for not complying with its 2016 law that compels certain remote sellers to collect and remit sales tax to South Dakota, whether or not they have a physical presence in the state.

The physical presence...

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