The Utah Tax Commission recently ruled in favor of a taxpayer in Case No. 16-155 by authorizing the taxpayer to use a single sales factor for Utah corporate franchise tax...
Under Utah law, taxpayers in certain NAICS Codes...more
Consumers should soon expect their online purchases to be subject to state sales taxes. On June 21, 2018, the Supreme Court ruled in South Dakota v. Wayfair, Inc. that a law allowing taxation of an out-of-state seller with no...more
6/28/2018
/ 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