Chaos Ahead For Remote Sellers

By E. Kendrick Smith, Michael Wynne and Douglas Wick (July 20, 2018, 2:34 PM EDT) -- The U.S. Supreme Court overturned the physical presence requirement for tax collection in the South Dakota v. Wayfair Inc. decision. We cannot say whether it was the court's intention to force Congress's hand. However, it is certain that if Congress does not act, remote sellers will face massive costs and have large risks shifted onto them by state and local governments....

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