Topic: Sales Tax/Online Shopping
For purposes of the individual written assignment:
- Please read about the recent U.S. Supreme Court’s decision in South Dakota v. Wayfair. Provide some background and summarize the court’s holding.
- Who does the decision favor and who is negatively affected? Describe some of the challenges.
- What are the implications of the court’s decision for out-of-state sellers and how will it impact their business?
- Do you think that Congress and the states will respond to the Supreme Court decision by passing related legislation? What sort of action seems likely?