90 State Tax Notes 18 (2018)
This is the third of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to state taxation of internet marketplaces and of foreign vendors.
Gamage, David; Thimmesch, Adam; and Shanske, Darien, "Wayfair: Marketplaces and Foreign Vendors" (2018). Articles by Maurer Faculty. 2722.