Schaefer Details Post-Wayfair Uncertainty in New Article

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Schaefer Details Post-Wayfair Uncertainty in New Article


Partner Matthew Schaefer, who served as co-counsel to the Respondents in the landmark case of South Dakota v. Wayfair Inc., has published a feature article in the August 2018 edition of Digital Business Lawyer reporting on the Supreme Court’s Wayfair decision and the uncertainty it leaves for remote sellers and states regarding the enforceability of state sales tax laws going forward. Schaefer explains that while the Court eliminated the “physical presence” standard previously applicable to sales and use taxes, the opinion in Wayfair establishes only general principles for reviewing state tax laws. Retailers will need guidance in complying with expanded state tax authority, Schaefer notes. The article is available to subscribers to Digital Business Lawyer here.

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