Vincent E. Pelfrey A NEW LOOK AT REMOTE SALES TAXATION IN THE AFTERMATH OF SOUTH DAKOTA V. WAYFAIR - Online indir

What does one get when a Supreme Court Justice issues an open invitation for litigation on a subject for which there is settled judicial precedence; a State, one of many, that is ravenous of the revenue it believes it can claim by overturning the precedent the Justice issued the invitation to overturn; software developers, currently without a market for their product who envision a big market for their product if its use is mandated by law; and finally brick and mortar retail stores, shopping mall developers and real estate agents upset that on-line merchants are taking their business and not renting or buying space from them? The answer in a nutshell is the Supreme Court’s recent decision in South Dakota v. Wayfair, Inc.In this book, Vincent E. Pelfrey offers a different, less complex, way forward on remote sales taxation that is easier for merchants to comply with, while eliminating, for the most part, the “no sales tax” world that existed in remote sales prior to the Supreme Court’s decision in Wayfair.