Topic: Sales Tax/Online Shopping

For purposes of the individual written assignment:

 

Please read about the recent U.S. Supreme Court’s decision in South Dakota v. Wayfair. Provide some      background and summarize the court’s holding.

 

Who does the decision favor and who is negatively affected? Describe some of the challenges.

 

What are the implications of the court’s decision for out-of-state sellers and how will it impact their business? 

 

Do you think that Congress and the states will respond  to the Supreme Court decision by passing related legislation? What sort of action seems likely?

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