Alysse McLoughlin and Mark Yopp authored this bylined article on Wayfair’s impact on personal income tax and withholding tax rules concerning traveling employees. “[S]tates must revise their personal income tax and withholding tax rules in consideration of the emphasis the Supreme Court placed in Wayfair on the impact that undue burdens can have in determining whether a tax or a collection obligation violates the Commerce Clause,” they wrote.