To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more
2/13/2018
/ Case Consolidation ,
Economic Presence Nexus ,
Internet Retailers ,
Online Sales Tax ,
Out-of-State Companies ,
Overstock.com ,
Petition for Writ of Certiorari ,
Physical Presence Test ,
Quill ,
Retail Market ,
Retailers ,
SCOTUS ,
South Dakota v. Wayfair ,
State and Local Government
The Alabama Department of Revenue (ADOR) quietly filed its Answer in the ongoing challenge by Newegg, Inc. to the so-called economic nexus threshold set forth in ADOR Rule 810-6-2.90.03 for certain out-of-state retailers. In...more
After several months’ wait and efforts to deal with pesky tax and geographical issues involving the police jurisdictions that surround most Alabama municipalities, the Alabama Department of Revenue last Friday posted a very...more