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SALES TAX FOR E-COMMERCE STILL IN LIMBO: A U.S. Supreme Court decision effectively allows states to legislate their sales tax laws as long as there is no discrimination or undue burden to interstate commerce, but potential legislation still looms

Authors :
Jones, Lynn Comer
Meyer, Taylor
Obana, Christine A.
Source :
Strategic Finance. September, 2018, p18, 2 p.
Publication Year :
2018

Abstract

THE U.S. SUPREME COURT'S DECISION in South Dakota v. Wayfair, Inc. (585 U.S.--(2018)) in June 2018 overturned the established physical presence test that effectively prevented states from collecting sales tax [...]

Details

Language :
English
ISSN :
1524833X
Database :
Gale General OneFile
Journal :
Strategic Finance
Publication Type :
Periodical
Accession number :
edsgcl.554040611