• As a result of the SCOTUS decision in South Dakota vs. Wayfair Inc., states will now be able to collect a sales tax from out-of-state e-commerce businesses.
  • While the proportion of e-commerce sales not being taxed prior to the ruling is believed to be relatively small, McDonnell views tax base growth resulting from the ruling as positive.
  • The effect of the ruling will not be uniform for every state due to varying state tax laws.