Multi-State – Reading the Supreme Court’s mind On Wayfair

Six months after the Wayfair ruling, state tax administrators and business communities are still trying to figure out exactly what the Supreme Court intended, according to Scott Peterson, former executive director of the Streamlined Sales Tax Project and currently vice president of U.S. tax policy and government relations at Avalara.

“They seemed to give an indication that in [Streamlined Sales Tax] states, the sales tax would pass muster, but they didn’t really say they would, and didn’t go into any detail on what it was they liked about what was in SST. That leads every state that’s not a member wondering what were the salient things the court liked about SST. States are trying to figure out the bare minimum the Supreme Court required: They have to have a small-seller exception, and they need to not apply the tax retroactively, and that’s all. They said a couple of nice things about what SST states do, but they never said they were mandatory, they just mentioned them.”

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by Roger Russell
January 22, 2019