Congress Not Off the Hook with High Court’s Sales Tax Ruling - McDermott Will & Emery

Congress Not Off the Hook with High Court’s Sales Tax Ruling

Overview


Stephen Kranz said that Congress will need to address certain gray areas if it attempts to establish a national framework in the wake of the Supreme Court of the United States’ ruling in Wayfair. “What’s the right approach if a state doesn’t have any statutory threshold articulated? We could see litigation over the appropriate protection for a small business that doesn’t have economic and virtual presence,” he said.