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Congress May Refocus on States’ Taxation of Digital Commerce

May 21, 2021, 6:37 PM

The Week in Wayfair: The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair, which permitted states to impose tax collection duties on remote retailers based on economic activity rather than physical presence. A Streamlined Sales Tax Governing Board lobbyist addressed rising federal concerns about state tax “overreach” post-Wayfair, Colorado considered pushing back its destination sourcing rule deadline for small retailers, and Washington state issued guidance on taxation of food delivery services.

Federal lawmaker concerns over state tax “overreach” following the Wayfair ruling could accelerate as ...

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