Hope—or Not—for More State Sales Tax Harmonization (Podcast)

State sales taxes are now a fact of life for online buyers and sellers, since the US Supreme Court’s 2018 Wayfair decision created a framework for remote-sales tax collection. It might look simple to customers, but for remote sellers and sales platforms—especially small businesses—the massive patchwork of state and local sales tax regimes can be daunting.

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How much of an “undue burden” on interstate commerce is the patchwork, and should Congress intervene to reduce ...