01 May 2020
Professor Adam Thimmesch has been appointed as the reporter for the Uniform Law Commission’s Study Committee on state sales taxation post-Wayfair. That case greatly expanded state governments’ abilities to impose sales-tax collection obligations on remote sellers, and states have responded in a variety of ways. The study committee will evaluate whether a uniform law would be advisable and whether the ULC should take on that drafting project. The ULC has engaged in uniformity projects for nearly 130 years and is the body that drafted the Uniform Commercial Code and, in the state tax area, the Uniform Division of Income for Tax Purposes Act.