Wayfair: Marketplaces and Foreign Vendors
4 Pages Posted: 11 Dec 2018
Date Written: October 8, 2018
This is the third of a series of essays wherein we analyze the U.S. Supreme Court’s decision in South Dakota v. Wayfair. In this essay, we address issues related to state taxation of internet marketplaces and of foreign vendors.
Keywords: e-commerce, sales tax, use tax, wayfair, quill
JEL Classification: K34
Suggested Citation: Suggested Citation