Does the Supreme Court’s Decision in Wayfair Apply Retroactively?

Authors

• Walter Hellerstein, University of Georgia School of LawFollow
• Andrew D. Appleby, Stetson University College of Law

Previously posted on SSRN.

Abstract

A recent decision of the Oregon Tax Court suggests that it may be premature to dismiss the challenging questions raised by the retroactive application of Wayfair as entirely hypothetical. Accordingly, after providing an overview of the case law governing retroactive application of Supreme Court state tax decisions repudiating preexisting constitutional doctrine, we examine the Oregon Tax Court’s opinion in Global Hookah Distributors Inc. v. Department of Revenue, which addressed the question whether Wayfair applied retroactively to the state’s tobacco products tax.

Repository Citation

Walter Hellerstein and Andrew D. Appleby, Does the Supreme Court’s Decision in Wayfair Apply Retroactively? , 102 Tax Notes State 715 (2021),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1525