Faculty Blog, Professor Natasha Varyani

Wayfair.com: What a Sales Tax Case Reveals about Federalism, the Dormant Commerce Clause, and the Direction of Supreme Court Jurisprudence

The authority of States to impose taxes on remote sellers is an issue that calls up various constitutional principles, including (but not limited to) fundamental questions about federalism, the Due Process Clause, and the Commerce Clause.  Last term, in South Dakota v. Wayfair, Inc., the Court was asked yet again whether a seller with no… Continue reading Wayfair.com: What a Sales Tax Case Reveals about Federalism, the Dormant Commerce Clause, and the Direction of Supreme Court Jurisprudence