Post-Wayfair State Developments To Watch In 2019

Law360 (January 1, 2019, 12:03 PM EST) -- The U.S. Supreme Court’s landmark Wayfair decision may have raised more questions than it answered, and 2019 will see states and the business community trying to address those questions.

After the biggest state tax development in decades, 2019 will see 46 actions in the aftermath of South Dakota v. Wayfair — in the 45 states plus the District of Columbia that have a sales tax — as states, retailers and tax professionals proceed with carrying out sales and use tax collection and remittance by sellers whose only presence in a particular state is an economic one.

Here, Law360 looks at what...

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