In response to ongoing COVID-19 developments, the Tennessee Department of Revenue (TDOR) has announced that it will extend the deadline for taxpayers to file business tax returns originally due on April 15, 2020 to June 15,...more
June 21, 2018, the United States Supreme Court released its 5-4 decision in South Dakota v. Wayfair permitting states to require online and other remote sellers with no physical presence in a state to collect and remit sales...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