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April 13, 2018

South Dakota v. Wayfair: How We Got Here, Where We’re Going

By David C. Quam


Nelson Mullins Washington, D.C.-based partner David Quam provides insight on the history of states’ ability to collect sales tax on remote online retailers and what the future holds for the South Dakota v. Wayfair case. He writes in an article published by Bloomberg, “On April 17, the U.S. Supreme Court will hear arguments in a case likely to end the internet’s reign as a sales-tax-free zone. The case is South Dakota v. Wayfair, and the question presented is whether the Supreme Court will recognize that the internet has fundamentally changed the nature of commerce and allow states to collect the taxes they are owed for online sales.