Sullivan
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Richard Jones was quoted in the article, "Remote Sellers Left Vexed On Meaning Of Undue Burden," published by Law360 [sub. req'd].

The article discusses the U.S. Supreme Court's 2018 ruling in South Dakota v. Wayfair, and how the omission of a clear constitutional standard for imposing sales and use tax collection obligations on out-of-state businesses continues to flummox remote sellers and state tax administrators nearly five years later.

"The Wayfair decision, as monumental as it was, only addressed one state-specific rule," Rich said. "We do not really get a sense of the real constitutional parameters beyond that one example in South Dakota. In that sense, even though we are five years on, the dust is far from settled."