Jim Dawson, a principal in the firm’s Corporate, Securities & Tax practice group, wrote an article for the Baltimore Business Journal about how the recent Supreme Court decision affects the sales tax collection requirement on Maryland Internet retailers.

On June 21, 2018, the Supreme Court of the United States issued a much anticipated decision in South Dakota v. Wayfair, Inc., No. 17-494, which involved a challenge to a South Dakota statute imposing a sales tax collection requirement on Internet retailers who sell merchandise or provide a service in South Dakota, even if the retailer has no physical presence or employees there.  This 5–4 decision has far reaching implications for online sales, because it opens the door for Maryland and any state to require Internet and other out-of-state retailers to collect sales tax for in-state sales.

To read the full story, click here. The Baltimore Business Journal requires a login.

If you would like to read the blog post the article is based on, click here.