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Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more

Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus

The US Supreme Court overturned over a half century of precedent on Thursday, holding that a state may reasonably impose sales tax collection obligations on retailers with no physical presence in the state based on a certain...more

US Supreme Court to Review Physical Presence Requirement for Sales, Use Tax Collection

The US Supreme Court agreed to hear South Dakota’s challenge to Quill Corp. v. North Dakota, setting the Court up to decide whether a retailer with no physical presence in a state is required to collect and remit sales and...more

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