Online Retailers, States Watch Mass. Remote Tax Suit

By Trevor Mauck and Theodore Bots (February 28, 2019, 3:42 PM EST) -- Six online retailers recently sued the Massachusetts Department of Revenue in Blue Nile LLC v. Harding over the pre-South Dakota v. Wayfair Inc. enforcement of Regulation 830 C.M.R. 64H.1.7 — the remote sales tax regulation.[1] The complaint argues that, prior to the Supreme Court's decision in South Dakota v. Wayfair Inc.,[2] the remote sales tax regulation violated the due process clause of the U.S. Constitution and the Internet Tax Freedom Act, or ITFA. On due process, the six online retailers argue the remote sales tax regulation places an undue burden on, and discriminates against, interstate commerce. The online retailers also argue that the remote sales tax regulation violates the ITFA's prohibition of discriminatory taxes on electronic commerce....

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