Wayfair Applies to Open Tax Case, Massachusetts Tells High Court

A California online car parts seller owes Massachusetts $60,000 in sales tax for a period before the US Supreme Court’s ruling in South Dakota v. Wayfair, Massachusetts told the state high court.

“Decisions of the United States Supreme Court in civil cases on matters of federal law must be given full retroactive effect in all cases still open on direct review, regardless of whether the events at issue predate the Court’s announcement of a new rule,” the state said in its opening brief to the Massachusetts Supreme Judicial Court.

It’s arguing U.S. Auto Parts Network Inc. owes sales ...