Tag Archives: Sales Taxes

Court Permits States To Impose Sales Taxes On Online Retailers Under The Commerce Clause

In prior cases going back to 1992, the Court had ruled that the Commerce Clause precluded States from imposing sales taxes on sellers who did not maintain a physical presence in the State. But then the Internet exploded, and online retailers like Amazon regularly sell products in the various States while eluding sales taxes. In South Dakota v. Wayfair,... Read More >