Colorado Inches Forward on "Wayfair Checklist," but Complexity and Legal Questions Remain. After the U.S. Supreme Court handed down its landmark 2018 South Dakota v. Wayfair decision, many states.
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Sales taxes are the second largest source of state and local tax revenue, accounting for 23.6 percent of total U.S. state and local tax collections in fiscal year 2016 (the latest data available; see.
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Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime. August 2, 2019. Colorado Announces Online Sales Tax Collection Starting November 1. September 11, 2018. Post-Wayfair Options for States.
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The Court laid out why South Dakota’s law is no burden to interstate commerce but made. Justice Gorsuch concurred, joining the majority in full and adding that he questions Commerce Clause doctrine.
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After Wayfair, the test now is whether the state tax law places excessive or discriminatory burdens on interstate commerce. We are evaluating current state laws in light of this Wayfair checklist but.
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It is worth watching to see how the U.S Supreme Court’s recent decision in South Dakota vs. Wayfair will impact state reliance on sales taxes. The Court’s decision that states may subject online purchases to sales tax will broaden state sales tax bases. Still, many states see a significant narrowing of their.