Before the Supreme Court case South Dakota v. Wayfair was even a glimmer in a tax collector’s eye, states and a diverse array of special interests spent decades agitating for greater cross-border tax authority. In the process, there were grandiose claims that tens of billions of dollars in taxes were going uncollected. Thus, allowing states to collect tax on remote sales made by businesses with no physical presence in their borders was supposed to allow them to generate huge new streams of revenue to patch state budgets. Reality hasn’t come close to matching this revenue dream.
Source: ntu.org
