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After Wayfair: What Are State Use Taxes Worth?

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  • John L. Mikesell
  • Justin M. Ross

Abstract

The U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc. that states may require sellers without a physical presence to collect use taxes has generated much enthusiasm and dread among observers. We present new data on revenues from the state use tax between 2010 and 2017. We also present a unique monthly series of remote vendor use tax collections for Indiana before and after the Wayfair ruling and use the synthetic control method to derive a treatment effect of the policy change. While remote vendor registrations have tripled, we find there have been relatively modest impacts on state revenue.

Suggested Citation

  • John L. Mikesell & Justin M. Ross, 2019. "After Wayfair: What Are State Use Taxes Worth?," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(4), pages 801-820, December.
    • Handle: RePEc:ntj:journl:v:72:y:2019:i:4:p:801-820
    DOI: 10.17310/ntj.2019.4.07
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    Cited by:

    1. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    2. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    3. David R. Agrawal & Iuliia Shybalkina, 2024. "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," CESifo Working Paper Series 11252, CESifo.
    4. David R. Agrawal & William F. Fox, 2021. "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
    5. Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022. "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, vol. 213(C).

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