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Date: October 5, 2018
Law360

A recent Law360 article featured Michelle DeLappe’s contribution to a panel on the impact of SouthDakota v. Wayfair on services and international taxes at the 2018 American Bar Association Fall Tax Meeting. In Wayfair the U.S. Supreme Court overruled prior case law holding that remote sellers with no physical presence in a state have no obligation to collect sales tax. As DeLappe explained on the panel, the decision raises particularly thorny issues for taxation of services. She pointed out that, although oral argument and briefing in Wayfair largely left out the subject of taxation on services, the decision has far-reaching implications for service providers. As the services sector forms a sizable portion of the U.S. economy and states try to broaden their sales tax base, service providers are increasingly faced with complying with sales tax obligations in numerous jurisdictions.

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