Wayfair, Inc.: Analysis from an Income Tax Perspective

Robert J. Johnson, CPA
11/26/2018
On June 21, 2018, South Dakota v. Wayfair, Inc., et al. (Wayfair) was decided by the U.S. Supreme Court. Though Wayfair specifically considered whether the South Dakota sales and use tax statute was valid under the Commerce Clause of the U.S. Constitution, the guidance provided by the Court may have application in all areas of state taxation to which the Commerce Clause applies. This article discusses the effect of the Wayfair decision on state income taxes and includes a discussion of prior rulings to highlight the implication of Wayfair on income taxation.
Wayfair, Inc.: Analysis from an Income Tax Perspective
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