The Resource Implications of Wayfair

Implications of Wayfair

Implications of Wayfair
Implications of Wayfair
  • eng
  • eng
This article deals with the decision of the US Supreme Court of 21 June 2018, No. 17-494 (Wayfair v. South Dakota), which overruled decades of precedent to declare that the Constitution did not bar a US state from imposing obligations on remote sellers to collect tax on sales they made into the state, even if they had no physical presence there. This article describes Wayfair and provides some cautions about what it means for the US states and the rest of the world, especially Europe
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 10 ; p. 810-819
Mason, R
Geographic coverage
North America
Language note
  • case law
  • e-commerce
  • sales tax
  • collection of tax
  • nexus
  • digital economy
  • ring fence
  • constitutional law

Library Locations

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      52.3736660 4.9336932
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