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Table of Contents - June 21, 2018

Supreme Court Clears Way for Remote Sales Tax Obligations

In a 5-4 split decision, the Supreme Court today overturned decades-old precedents that stood in the way of states that want to require online "e-tailers" and other remote sellers without a physical presence in their borders to collects sales tax on transactions with the states' residents.

Both the majority and the dissenters agreed that the precedents were wrongly decided by past courts, but the dissenters held that changing such a long-standing holding should be left to Congress, where legislation has repeatedly been introduced in recent years to create a path for states to impose tax-collection obligations on remote sellers.

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