Paul L. Caron
Dean



Friday, October 16, 2020

Stark Presents South Dakota v. Wayfair: One Small Step for Man Virtually Today At Florida

Kirk Stark (UCLA) presents South Dakota v. Wayfair: One Small Step for Man virtually today at Florida as part of its Tax Colloquium Series:

StarkMy objective in this article is to situate the Wayfair decision within the broader historical and institutional context of U.S. fiscal federalism, with a particular emphasis on what Wayfair may portend for U.S. fiscal federalism and future of the retail sales tax. With apologies to Neil Armstrong, the Supreme Court’s repudiation of the Quill physical presence rule surely marks a “small step” in the development of state and local retail sales taxes. Tax policy analysts, myself included, have long bemoaned the adverse effects of the physical presence rule, so its demise is unquestionably welcome news. But does the Wayfair holding represent a “giant leap” toward a more coherent and rational system of taxing household consumption in the United States? 

Put differently, does Wayfair have the potential to hasten the development of a more rationale and coherent of regime of sales and use taxation in the U.S. either through comprehensive interstate coordination or Congressional legislation?”

https://taxprof.typepad.com/taxprof_blog/2020/10/stark-presents-virtually-today-at-florida.html

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