Glazer Financial Network

Supreme Court Overturns Ban on Online Sales Tax

The Supreme Court ruled Thursday in South Dakota v. Wayfair that states can require online retailers to collect sales tax, even if the business has no physical presence in the purchaser's state. The decision was 5-4, with Justices John Roberts, Stephen Breyer, Sonia Sotomayor, and Elena Kagan in dissent.

Justice Anthony Kennedy wrote the opinion, saying that "the internet's prevalence and power have changed the dynamics of the national economy." The court overruled the 1992 decision in Quill Corp. v. North Dakota, which held that for a state to collect sales tax from an online retailer, the retailer would have to have a physical location of business in that state. You can read the decision here.




How will this new law affect you or your business? To talk to a qualified professional about this, or if you need help filing or have other tax questions, please contact Morey Glazer by phone at 972-385-0007 or by email at mglazer@glazerfinancial.com.