Article on Wayfair and the Retroactivity of Constitutional Holdings

Adam B Thimmesch, Darien Shanske, & David Gamage recently published an Article entitled, Wayfair and the Retroactivity of Constitutional Holdings, Tax Law: Tax Law & Policy eJournal (2018). Provided below is an abstract of the Article:

This essay analyzes the issue of retroactivity with respect to the Supreme Court case of South Dakota v. Wayfair.