State of Wayfair: Arizona Resolution Seeks Federal Fix

A congressional fix might be the best way to achieve remote sales tax uniformity, Arizona lawmakers contend.

Legislators on Wednesday introduced a resolution in the Arizona House of Representatives asking Congress to pass remote-seller tax legislation in light of the South Dakota v. Wayfair decision. In Wayfair, the Supreme Court issued a seminal ruling tossing out its 1992 physical presence standard affirmed in Quill Corp. v. North Dakota that had limited the ability of states to collect taxes on remote sales.

Uniform, national tax collection legislation is needed to reduce the burden on businesses following Wayfair, ...