I’ve written many times about the direct consequences of the Supreme Court’s decision in South Dakota v. Wayfair, which allowed states to impose sales tax obligations on out-of-state businesses so long as they exceed certain sales thresholds within the state — in other words, greatly increased compliance obligations for small businesses that suddenly needed to grapple with the differing sales tax regimes of states around the country. But unfortunately, one of the indirect consequences that critics of the Court’s decision in Wayfair feared is also beginning to come to pass.
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