A sale is a sale regardless of whether it takes place on Main Street or on the Internet.
States will lose $260 billion dollars in sales tax by 2025.
On June 21, 2018, the Supreme Court rendered its opinion in South Dakota v. Wayfair by a 5-4 vote to overturn the physical nexus standard established in the 1967 ruling, Bellas Hess v. Illinois and upheld in the 1992 pre-Internet decision, Quill Corp. v. North Dakota.
ICSC and the Marketplace Fairness Coalition believe that it’s time to level the playing field for all retailers and support the 21st Century marketplace by fixing our sales tax system.
As an informed and active constituent, you can play the most important role of all in shaping legislation.Visit the LAC
We are the only federally registered political action committee representing retail real estate industry interests.Learn more
The Key Contact Program links ICSC members with Members of Congress to proactively drive the legislative process.Become an ICSC Key Contact
Shopping centers provide valuable goods, employment and sales tax revenue to communities. We have the insights.View statistics
You may request ICSC to file an amicus curiae brief, either independently or with others, in pending appeals on issues.Submit a request