Topic: Sales Tax/Online Shopping

Topic: Sales Tax/Online Shopping

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1. Please read about the recent U.S. Supreme      Court’s decision in South Dakota v. Wayfair. Provide some      background and summarize the court’s holding.
2. Who does the decision favor and who is      negatively affected? Describe some of the challenges.
3. What are the implications of the court’s      decision for out-of-state sellers and how will it impact their      business?
4. Do you think that Congress and the states will respond      to the Supreme Court decision by passing related legislation? What sort of      action seems likely?