June 21, 2018

U.S. Supreme Court Expands States’ Extraterritorial Taxing Authority

States now have the power to tax out-of-state companies that make sales to in-state consumers, according to a U.S. Supreme Court decision with potentially far-reaching consequences.  In South Dakota v. Wayfair, Inc. (No. 17-494, June 21, 2018), the Court overruled its prior precedents that limited state taxes to only those companies having a physical presence in the taxing state.

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