Direct Taxes: The Next Shoe To Drop After Wayfair?

By Martin Eisenstein (October 4, 2019, 3:33 PM EDT) -- The U.S. Supreme Court's decision in South Dakota v. Wayfair Inc.[1] caused a seismic change in the commerce clause standard for determining the limits of a state's authority to impose sales tax collection obligations on out-of-state companies.

All but two of the 45 states and the District of Columbia that impose sales taxes — Florida and Missouri — have either adopted economic presence laws, or their tax agencies have announced that they are interpreting the state's law to require sales tax collection for companies without a physical presence in the state.

As a result of this wave of new laws, the...

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