Supreme Court’s Latest Sales Tax Decision in Layman’s Terms

Because the Supreme Court doesn’t provide a SparkNotes version of their decisions, we’re putting their latest ruling—South Dakota v. Wayfair, Inc.—in layman’s terms. With Wayfair, the Supreme Court rules that states have the power to require out-of-state and online vendors to collect taxes. The court officially ruled 5-4* on June 21, 2018, effectively overruling precedence set by earlier cases, most notably National Bellas Hess v. Illinois (1967) and Quill Corp. v. North Dakota (1992).   National Bellas Hess, Inc. was …

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