In a recent article in Bloomberg Tax, Troutman Sanders attorneys Robert Claiborne and Agustin Rodriguez discuss a House subcommittee hearing on the effect of the U.S. Supreme Court’s Wayfair decision on small businesses and whether Congress might try to mitigate the effects of state and local taxation on interstate commerce in the wake of Wayfair. While the Wayfair case involved a sales and use tax and is of interest to interstate sellers across industries, it may be of additional interest to interstate sellers of tobacco products – who may find themselves newly subjected to other states’ tobacco excise taxes. (Five ways South Dakota v. Wayfair affects interstate sellers.)
