X
    X
    X
    X

    Tax Partner Geoff Polma Comments on Significance of South Dakota v. Wayfair Decision in Law360

    Articles

    Geoff Polma, a Tax Partner based in the Firm’s Dallas office, commented on the significance of the Supreme Court’s ruling in South Dakota v. Wayfair. Polma said, “Wayfair creates significant uncertainty because it left many questions unanswered. Although the court explained at length why it was overturning the physical presence rule, it didn’t provide alternative guidance limiting states’ ability to require sales tax collection by small internet vendors. Moreover, it didn’t resolve whether states could rely on Wayfair to pursue back taxes against internet retailers who entirely properly didn’t collect sales taxes because they complied with the physical presence test. Although the court remanded Wayfair to consider some of these issues, unless Congress takes action we expect substantial additional litigation to work out details of the new regime.”

    To read the full article, click here (subscription may be required).

    Explore Additional Topics

    Disclaimer

    Please understand that your communications with Locke Lord LLP through this website do not constitute or create an attorney-client relationship with Locke Lord LLP. Any information you send to Locke Lord LLP through this website is on a non-confidential and non-privileged basis. Therefore, do not send or include any information in your email that you consider to be confidential or privileged.