Abstract
“Tax Grab” offers an analytical review of the Supreme Court’s landmark decision, South Dakota v. Wayfair. Prior to this decision, research showed that states failing to collect sales and use tax from online retailers lost between eight to thirty-three billion dollars annually. After the ruling in Wayfair, there was a boom in state sales tax legislation that created challenges for online and out-of-state vendors all over the country. This note will review and categorize several of these new sales tax laws, outline some of the issues vendors now face, and discuss the realities of resolving those issues for both the states and vendors.
Recommended Citation
Matthew Dolan,
Tax Grab: A Comparative Analysis of State Legislation Following the Supreme Court’s Decision in Wayfair,
45
S. Ill. U. L.J.
337
(2021).
Available at:
https://opensiuc.lib.siu.edu/siulj/vol45/iss2/5