Remote Sellers Left Vexed on Meaning of Undue Burden
The Wayfair decision's omission of a clear constitutional standard for imposing sales and use tax collection obligations on out-of-state businesses continues to flummox remote sellers and state tax administrators nearly five years after the U.S. Supreme Court ruling.
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Mitchell Newmark, a partner at Blank Rome LLP, said he finds it disappointing that five years after Wayfair, businesses still are confronted with issues from states and localities that "refuse to conform to a workable approach," such as South Dakota's model, by not entirely centralizing state-level collections or eliminating overlapping local jurisdictions.
Newmark said sales taxes and income tax apportionment should be part of a "reconstituted Willis committee of Congress to make a recommendation for a national resolution to the quagmire under the express language of the commerce clause." He was referring to the Special Subcommittee on State Taxation of Interstate Commerce that operated in the mid-1960s.
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"Remote Sellers Left Vexed on Meaning of Undue Burden," by Paul Williams was published in Law360 Tax Authority on June 9, 2023.