The recent story of Wayfair Inc. is one which is becoming very commonplace in the U.S. due to the increase of e-shoppers which goes hand in hand with the increase in ‘e-retailers’. The crux of this case pertains to the question:
Should out of state retailers who do not have a physical presence in the state they sell in, be obligated to collect and remit taxes ?
This question is so relevant on a national level and so hard to decide on due to judicial precedent that it has made it all the way to The Supreme Court.
The ruling overturned Quill Vs. North Dakota (1992) as well as the Bella Hess case (1967) which have served as judicial precedent for decades when deciding on eCommerce taxation issues.