Matt Boch Comments on SCOTUS Decision in South Dakota v. Wayfair

Two weeks ago, the U.S. Supreme Court ruled 5-4, in favor of South Dakota, that states can collect sales tax from online retailers. The decision overturned its historic physical presence nexus standard that was decided in the 1992 case Quill Corp. v. North Dakota.

Dover Dixon Horne member Matt Boch spoke to a number of media outlets on this monumental decision on topics ranging from the effect it will have on Amazon and its marketplace and how the ruling could change how consumers shop to retroactive application in Arkansas.

Matt told Law360’s [subscription required] Maria Koklanaris that the road map in Arkansas is pretty obvious as it’s a the state a Streamlined Sales and Use Tax Agreement state. He added that retroactive application is going to be a big deal in larger states.

A complete list of media mentions is below.

Arkansas Business: High Court Ruling Lets States Tax Online Retailers From Afar (Matthew Boch Commentary)

CNBC:Why Amazon is the winner of the Supreme Court sales tax ruling

Law360: Retroactive Application Of Wayfair Emerges As Top Concern

Marketplace: Online shoppers have to pay state sales tax, Supreme Court says

Sourcing Journal: How Much Will the Online Sales Tax Decision Really Impact Businesses?


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