Undergraduate Student Scholarship

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Proposal for: Tackling Internet Sales Taxes in a Post-Wayfair World
Simon, Olga; Maher, Daniel
My thesis analyzes the 2018 United States Supreme Court decision in South Dakota v. Wayfair, 138 S. Ct 2080 (2018), including the decision’s impact on sales and use taxes on businesses located in numerous states. Accordingly, my thesis explores relevant scholarly publications on sales and use tax matter and determines the issues that companies are facing while complying with this dramatic sales and use tax development. Finally, I analyze the arising issues due to Wayfair legislation and determine possible courses of action for the companies in complying with Wayfair. By means of combining the analysis of the new legislation, literature expert opinion, survey data that was provided by Deloitte Tax LLP and found information on Sales tax software my thesis project attempts to help to determine the weak spots of the companies in terms of sales and use tax compliance. This research attempts to determine the extent to which this new case law, and the expected state legislation to follow, could be a burden for businesses by providing a checklist and a suggested survey that could be implemented by the professionals in the future.