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St. Mary's Law Journal

First Page

743

Date Created

6-2020

Publisher

St. Mary's University School of Law

Editor

William Todd Keller, Jr.

Last Page

775

Abstract

Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection.

South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the right direction for the future of nexus and e-commerce tax laws. Recognition of the burden and role that implementation will play on the government, economy, businesses, consumers, and practitioners will help to create better policy decisions in future legislative decisions. This comment explores these legal principles and provides an analysis and suggestions for implementation.

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