TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, March 23, 2018

Gorsuch And Kennedy Click On Online Sales Tax Case

National Law Journal, Gorsuch and Kennedy Click in Online Sales Tax Case:

Besides their Western backgrounds and their justice-former clerk connection, Anthony Kennedy and Neil Gorsuch seem to have little in common in style and views. But in April, the two justices likely will align in the multibillion-dollar battle over state taxation of online retail sales.

In South Dakota v. Wayfair, set for argument April 17, South Dakota urges the justices to invalidate a 51-year-old rule that a business must have a physical presence in a state before that state can require it to collect sales taxes.

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