States Seek Ability to Amend Tax Codes in National Emergency

The Week in Wayfair: The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair, which permitted states to impose tax collection duties on remote retailers based on economic activity in a state rather than physical presence. This week saw indications the “streamlined” states may try to amend their sales tax codes as part of their responses to the pandemic and other national emergencies. Nebraska debated a plan to extend its sales tax to services. And retailers went to court to prevent South Carolina from pursuing back taxes ...