The implications for this decision are simple – States that pass internet sales tax laws and win in state court should be able to pursue collection of the tax.
Congress has tried to solve the issue with the Marketplace “Fairness” Act, which proposes a national solution, but the bill is currently hung up in Congress.
From USA Today:
The Supreme Court won’t referee the fight between states and online retailers over taxing Internet sales, leaving states free to tax remote sellers and increasing pressure on Congress to resolve the long-running dispute.
Unfortunately, the decision of SCOTUS to not take the case means that small businesses will face multi-jurisdictional compliance issues until a federal solution is reached on the issue.