Supreme Court Wayfair Case Looms Over Business Five Years Later

It’s been five years since the Supreme Court ruled in favor of states imposing sales tax obligations on remote sellers in South Dakota v. Wayfair Inc., which overturned a physical presence rule that prevented states from taxing sales by out-of-state sellers.

The decision didn’t increase the amount of sales tax complexity in this country, but it did expose everyone to the complexity that already existed. In repealing the physical presence requirement, the Wayfair decision enabled states to tax remote sales by businesses with no physical presence in the state.

With the increasing scope of rules and regulations to keep ...