The Wayfair Decision: How Michigan Policymakers Should Respond

The U.S. Supreme Court’s ruling in South Dakota v. Wayfair last June overturned decades of precedent governing which businesses states could subject to collection and remittance requirements for sales taxes. This report offers guidance on how Michigan should modify its tax laws to implement these new taxation standards. It raises important questions that lawmakers should consider before subjecting new businesses and entrepreneurs to new tax collection requirements.