Back to Search
Start Over
State Sales and Use Tax Nexus After South Dakota v. Wayfair
- Source :
- Congressional Research Service (CRS) Reports and Issue Briefs. May, 2021
- Publication Year :
- 2021
-
Abstract
- May 14, 2021 In its 2018 decision in South Dakota v. Wayfair, Inc., the Supreme Court upheld a South Dakota law requiring out-of-state sellers, or 'remote sellers,' to collect and [...]
- Subjects :
- United States. Supreme Court -- Powers and duties
Electronic commerce -- Taxation
Online information services -- Taxation
Tax policy -- Analysis
Online services -- Taxation
Information services -- Taxation
Electronic commerce
Online information service
Government
South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018)
United States Constitution. 1st Article, section 8, clause 3
Subjects
Details
- Language :
- English
- Database :
- Gale General OneFile
- Journal :
- Congressional Research Service (CRS) Reports and Issue Briefs
- Publication Type :
- Report
- Accession number :
- edsgcl.666876169