Software Companies Especially At Risk After Wayfair

Law360 (November 14, 2018, 1:11 PM EST) -- Internet retailers can now be required to collect sales tax in states in which they lack a physical presence, according to the U.S. Supreme Court’s recent decision in South Dakota v. Wayfair Inc. In a strongly worded opinion by Justice Anthony Kennedy, the court’s ruling overturns 26 years of precedent, leaving many to question how and to what degree this ruling impacts taxpayers.

Early Sales Tax Jurisprudence

For historical context, pursuant to the court’s ruling in Complete Auto Transit Inc. v. Brady sales tax is appropriate under the commerce clause where a taxpayer has “substantial nexus” with a state. Further, the...

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