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South Dakota v. Wayfair: What Happened and What is Next for Internet Sales Tax

1h 1m

Created on November 29, 2018

Intermediate

$89

Overview

In June 2018, the U.S. Supreme Court ruled that states and local governments may require out-of-state vendors to collect sales tax from online sales. Not only did this decision overturn decades of precedent, but also it allowed states and local governments to collect an additional estimated $8-$33 billion dollars in tax revenue annually. States are acting quickly to take steps which will allow collection.  

Join Amanda Kellar of International Municipal Lawyers Association and Lisa Soronen of State and Local Legal Center in a discussion of how this case came about, how it was decided, and what it means going forward. Both IMLA and other members of the SLLC participated in this case as amici.


Learning Objectives:

  1. Examine this case's precedent, and why the Court was willing to discard it (South Dakota v. Wayfair involves the Supreme Court overturning dormant commerce clause precedent)
  2. Discuss how and why Justice Kennedy asked for this case and how and why South Dakota responded
  3. Explore exactly what the Court said in South Dakota v. Wayfair, and learn why it was a victory for state and local governments (but not a complete victory)
  4. Identify what steps states are taking to implement South Dakota v. Wayfair
  5. Analyze potential action Congress might take in the aftermath of South Dakota v. Wayfair

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