Implications of Wayfair - What Issues and Taxpayer Protections Exist Post-Wayfair
Dave Ebersole will be presenting "Implications of Wayfair – What Issues and Taxpayer Protections Exist Post-Wayfair?" at the 50th Annual Council on State Taxation Annual Meeting in Washington D.C. on October 24, 2019.
Like your favorite movie, revisiting Wayfair and its fallout discloses new insights and a few scary surprises. This presentation will re-examine the case now that it has been allowed to age. We will
look at what its legal underpinnings mean to the greater SALT community; point out current compliance concerns; examine proposed and enacted state and federal legislation; and predict how the Wayfair impact may continue to evolve and how to prepare. The Wayfair decision suggests that a Pike balancing test would be an appropriate framework to determine whether a tax is imposing an undue burden on interstate commerce. Such an argument now seems appropriate for taxpayers facing onerous state or local tax compliance burdens.
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