Workshop: E-Commerce after the Wayfair Decision
Prior to the South Dakota v. Wayfair Inc. ruling from the United States Supreme Court, a long line of Supreme Court precedent reaffirmed that the Commerce Clause of the United States Constitution prohibited states from requiring an entity to collect sales or use taxes on the state’s behalf unless the entity has a “substantial” physical “nexus” within the state. Those protections are now in question.
After Wayfair, the United States Congress still has the opportunity to consider various proposals to protect interstate commerce from aggressive tax collectors, specifying how states may tax interstate commerce. The panel will discuss ideas to protect interstate commerce and innovation from overly aggressive tax collectors.