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Jim Malone Comments on Wayfair's Impact Beyond Sales Tax for Bloomberg Law Article

In the January 31, 2019 Bloomberg Law article, "State of Wayfair: Philly Uses Case to Grab Business Income," James R. Malone, Jr. commented on the Supreme Court's Wayfair decision and its impact beyond online sales tax. The article examines the City of Philadelphia's update to its Business Income and Receipts Tax (BIRT) regulation to "reflect the court’s view that businesses’ economic and virtual connections to the taxing jurisdiction are sufficient to create constitutional nexus.’’

Commenting on the regulations amendments, Mr. Malone notes that he thinks, "it’s going to affect a lot of people because there are [those] who may not have focused on BIRT before," and that his "suspicion is that the city will generate some additional revenue.’’

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Reproduced with permission. Published January 31, 2019. Copyright 2019 by The Bureau of National Affairs, Inc. (800-372-1033) <>