The U.S. Senate Finance Committee has published statements from Committee Chair Ron Wyden (D-OR) and Ranking Member Mike Crapo (R-ID) in a hearing held on 14 June 2022 to examine the impact of the Supreme Court decision in South Dakota v. Wayfair on small businesses and remote sales. The decision, issued in June 2018, concerned whether businesses can be required to collect sales taxes on online sales in states where they do not have a physical presence. The case followed a September 2017 South Dakota Supreme Court ruling against an economic nexus law introduced in 2016 that requires sellers without...