Supreme Court rules that States can tax Web based sales:

Supreme Court rules that States can tax Web based sales business law jeff jinks law

The case is South Dakota v. Wayfair, Inc., et al. In making its decision, the Court overturned prior precedent and the “physical presence” rule finding it “unsound and incorrect.”  Second, the prior law enunciated in the Quill decision “creates rather than resolves market distortions.”  Third, Quill “imposes the sort of arbitrary, formalistic distinction that the Court’s modern Commerce Clause precedents disavow in favor of “a sensitive, case-by-case analysis of purposes and effects,” West Lynn Creamery, Inc. v. Healy, 512 U. S. 186, 201. It treats economically identical actors differently for arbitrary reasons.”

It is instructive that the Court cited a California tax board estimate that some 96% of such taxes go uncollected.   In this writer’s opinion, the new decision brings an element of honesty to internet sales transactions which has been missing.   Our government, and courts, are at their best when law encourages and promotes truth and honesty of transactions in the marketplace.

Share This With Your Fellow Business Partners!

Share on facebook
Share on google
Share on twitter
Share on linkedin

TALKING ABOUT YOUR ESTATE, REAL ESTATE OR BUSINESS IS NO SIMPLE MATTER.

We Know How To Look At Your Case, Let's Talk Today!

JeffJinksLaw.com LLC

Indiana Real Estate and Elder Law Attorneys

2018 All Rights Reserved.

OUR ADDRESS

13295 N Illinois St Ste 313, Carmel, IN 46032

(+) Click the Addresses For Directions

PRIVACY POLICY

SITE MAP

FOLLOW US

WEBSITE USE AND DISCLAIMER.   By using this site, the User understands and agrees that Attorney Jeffrey J. Jinks is licensed only in the State of Indiana and information on the site may not be valid in other jurisdictions.  All information is for information purposes only and is not legal advice to the user.  

No attorney client privilege or relationship is created by the use of the site or the transmission and receipt of information without an express agreement between the user and Attorney Jeffrey J. Jinks.   The information on the site should not be relied on, and the user should take no action, nor refrain from taking action, without first seeking legal or other professional advice for their specific situation.   Do not send confidential information through this site, nor through email.

 Any links to other sites are intended as possible aids to the user and are not intended or implied that the firm sponsors, is affiliated or associated with, endorses or is legally authorized to use any any trade name, mark, logo, seal or copyrighted symbol that may be reflected in the links.  Those sites are not under the control of Attorney Jeffrey J. Jinks and he is not responsible for the content on or through those sites.

 The information on this site may not reflect the most current legal developments, verdicts, case law, code revisions, regulatory updates, private letter rulings or other changes in the law and is not guaranteed to be correct, complete or up to date.  The information on this site should not be taken as a promise, guarantee or indication of future results or benefits.
IRS CIRCULAR 230 NOTICE.  We are required by Treasury Regulations (Circular 230) to inform you that, to the extent that this communication concerns federal tax issues, this communication (including links, attachments and enclosures) was not written or intended to be used, and cannot be used, for (1) avoiding federal tax penalties, or (2) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

MATTERS  IN THE STATE OF FLORIDA TO BE PROVIDED BY THE FIRM’S EMPLOYEES, INDEPENDENT CONTRACTORS AND CO-COUNSEL DULY LICENSED TO PRACTICE LAW IN THE STATE OF FLORIDA.

We use cookies to provide you with the best user experience. By continuing to browse the site you are agreeing to our use of cookies.