S. Dakota vs. Wayfair - Guide for Internet Vendors at MCLE

Publication Name: 

Materials for South Dakota vs. Wayfair- Guide for Internet Vendors event at Massachusetts Continuing Legal Education (MCLE)

Date: 
Thursday, June 28, 2018

On June 21, 2018, the United States Supreme Court handed down its 5-to-4 decision in South Dakota v. Wayfair, Inc. The majority opinion, authored by Justice Kennedy, held that states may lawfully collect sales taxes from out-of-state internet vendors who sell tangible personal property or services to in-state residents even though these out-of-state vendors do not have a physical presence within the state.