Alan Horowitz was quoted regarding the Supreme Court's decision in South Dakota v. Wayfair, which found that a state may impose sales and use tax collection obligations on remote sellers that lack a physical presence in the state. "The decision will have immediate practical significance for online commerce. Large online retailers that have avoided sales tax collection responsibilities, like Wayfair, will have to begin collecting sales tax in all states. This should raise tax receipts for states, and could potentially harm the business of those retailers while helping local, brick-and-mortar retailers' businesses. Consumers will also likely incur higher costs," Horowitz said. "As the dissent warns, however, the decision could negatively impact the ability of 'micro' businesses to enter the marketplace, because the cost to them of complying with a state tax collection requirement will be relatively significant. As a result, options for consumers could shrink to the extent that other states enact legislation that differs from South Dakota's, the decision may lead to new litigation by small merchants who contend that they are unconstitutionally burdened by sales tax collection requirements that do not include the kinds of protections for them that are found in South Dakota's law."