Updated: Will the Supreme Court Address State's Power to Require that Retailers Tax Internet Sales?

Lunder, Ericka K.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Judicial decisions;    Supreme Court;    Government and business;    Electronic commerce;   

RP-ID  :  LSB10020
RP-ID  :  LSB10020_2018Jan16

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report is an update of an earlier report regarding a state's power to require retailers to tax internet sales in the purchasers state of residence. A case was brought by the state of South Dakota against Wayfair.com (South Dakota v. Wayfair) which was accepted to be heard by the Supreme Court on January 12, 2018.