U.S. Supreme Court: E-commerce Subject to Use Tax Collection

Tuesday, June 26, 2018

Dan Schulder, a member of Cozen O'Connor’s Tax Practice, authored in the article “U.S. Supreme Court: E-commerce Subject to Use Tax Collection,” in CPA Now, a Pennsylvania Institute of Certified Public Accountants publication. The article discusses the Supreme Court’s decision in South Dakota v. Wayfair Inc., which ruled that out-of-state online retailers can be held responsible for collecting use tax from their customers without having a physical presence in a state. The decision overturned over 50 years of jurisprudence requiring retailers to have a physical presence in a state before they can be required to collect and remit any sales and use taxes on purchases. To read the full article, click here.


Dan A. Schulder



(717) 703-5905


Related Practice Areas

Keep up-to-date with the latest news from Cozen O'Connor

Enter your City or Zip.

Probably shouldn't change this:
Sign up to receive alerts, publications, and event / webinar invites.

By submitting your contact information, you are giving Cozen O'Connor consent to contact you via email.