On June 21, 2018, the U.S. Supreme Court ruled in South Dakota v. Wayfair, Inc. that a state can impose sales tax collection obligations on a seller without any physical presence in the taxing state, so long as the seller has...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