Post-'Wayfair’ Lawsuits Suits Likely Coming, But Not Yet

So where are the lawsuits?

In the first several weeks after the U.S. Supreme Court’s groundbreaking ruling in South Dakota v. Wayfair, many tax experts and practitioners predicted states that failed to live up to the guidance contained within the ruling would be hauled into court by remote sellers and the trade associations that represent them.

Nearly eight months later, no suit has been filed against a state asserting its remote sales tax authority, even though several states have set up remote sales tax systems departing substantially from the South Dakota model at the core of the ruling. But, ...