How Wayfair opens the door to taxing internet sales
In a much anticipated decision, the US Supreme Court in South Dakota v. Wayfair, Inc. declared, by the narrowest of margins, that a state may require an internet seller to collect sales and use taxes even if the seller lacks physical presence in the state seeking to impose the obligation to collect its tax. Wayfair is an important decision, though much of the popular reporting about it has been overstated.