The United States Supreme Court’s opinion in Hyatt v Franchise Tax Board , issued earlier this week, puts to rest twenty years of litigation with a decision concluding that the litigation was unconstitutionally filed in the...more
Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more
10/24/2018
/ Constitutional Challenges ,
Corporate Counsel ,
Internet Retailers ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Sales & Use Tax ,
Sales Tax ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Substantial Nexus
Yesterday, in South Dakota v. Wayfair, the United States Supreme Court abandoned its longstanding physical presence nexus standard for sales/use tax collection. From May 8, 1967 to June 21, 2018, under the Court’s precedents,...more
6/25/2018
/ 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