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Taxation In The Cyber Age: The Future Of Wayfair, Hasmik Hmayakyan
Taxation In The Cyber Age: The Future Of Wayfair, Hasmik Hmayakyan
Loyola of Los Angeles Entertainment Law Review
This Comment aims to act as a guiding source for potential issues that will arise from South Dakota v. Wayfair, which was decided in August 2018. The Wayfair decision changed the long-held requirement that states can only collect sales taxes from sellers that have a physical presence within the state.
Under Complete Auto Transit, Inc. v. Brady, the Supreme Court put forth a test that states must meet if they wish to collect a sales tax from sellers. One of the prongs of this test allows a state to collect a sales tax from a seller if the seller has …