Breaking Down the Aftermath of the Wayfair Decision

It’s been almost a month since the U.S. Supreme Court’s landmark decision in South Dakota vs. Wayfair, and ecommerce sellers, retailers and service providers are all still wondering what’s coming next. What are the practical implications of the case that tossed out a seller’s physical location as the sole determinant of tax nexus?

To help us better understand what’s happening in the wake of the ruling, Multichannel Mechant caught up with Matthew P. Schaefer, a partner with the law firm of Brann and Isaacson for our latest MCM CommerceChat podcast. Shaeffer and his firm represented all three plaintiffs in the case before the high court (Wayfair,, Newegg) as well as hundreds of other ecommerce merchants and related associations.

Shaeffer talks about what’s next in terms of tax enforcement and collection for South Dakota and other states, aspects of the federal commerce clause not addressed in Wayfair and why he believes the ruling will hurt small-to-medium-sized ecommerce sellers.



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