Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more
8/10/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
New Guidance ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
State and Local Government ,
Substantial Nexus ,
Tax Liability ,
Tax Planning
The Supreme Court issued its decision in South Dakota v. Wayfair on June 21, 2018, granting states greater power to require out-of-state sellers to collect sales tax, and thus dramatically affecting the obligations of many...more
6/22/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus ,
Tax Planning
Motor Vehicle Use Tax is Constitutional -
Regency Transportation, Inc. v. Commissioner of Revenue -
MA Supreme Judicial Court No. SJC-11873 (January 6, 2016) -
The Massachusetts Supreme Judicial Court has held...more