Supreme Court Upholds Requirement for Remote Retailers to Collect Use Taxes

On June 21, the U.S. Supreme Court issued a 5-4 decision in South Dakota v. Wayfair, upholding South Dakota’s 2016 law that requires remote retailers whose in-state sales exceeded a certain threshold to collect use taxes. This decision levels the retail playing field so that states now can require online retailers to collect use taxes from customers under substantially the same rules as main street businesses.

(Contact: Dara Bernstein at

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