Florida Tax Case Raises Specter of Retroactive ‘Wayfair’ Use

Florida’s attorney general threw a wrench in the works as many states aim to ease businesses’ fears about retroactive enforcement of the Supreme Court’s landmark sales tax decision in Wayfair.

The Florida attorney general’s office asserted in a recent court filing that state attorneys can apply the result in South Dakota v. Wayfair Inc. retroactively to defend against refund claims or otherwise win litigation challenging taxes assessed in prior years.

“Wayfair controls the outcome of this matter, and there is no reason that case should not be applied retrospectively as well as prospectively,” according to an Aug. 9 ...