The Supreme Court of the United States cited a brief of tax law professors, including Professor Richard L. Kaplan, in its decision to allow states to collect sales tax from online sellers who lack a "physical presence" in the state. The case is South Dakota v. Wayfair, Inc., and the brief is cited on pages 19-22 of the Court's slip opinion.
Read the full opinion.
Read the Brief of Amici Curiae Law Professors and Economists in Support of Petitioner.