A previous Alert dated April 9th, summarized the North Carolina Senate’s original tax plan for 2019 as set forth in the first edition of Senate Bill 622. Since then, the House passed its version of the 2019 appropriations...more
5/20/2019
/ Appropriations Bill ,
Corporate Taxes ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Property Tax ,
Sales & Use Tax ,
South Dakota v. Wayfair ,
Tax Cuts and Jobs Act ,
Tax Liability
On August 7, 2018, the North Carolina Department of Revenue issued a Directive (SD-18-6) requiring remote sellers to begin collecting North Carolina sales tax on sales of goods and services to North Carolina customers. The...more
On June 21, the United States Supreme Court issued its long-awaited opinion in South Dakota v. Wayfair, Inc. Overturning more than half a century of precedent, the Court ruled that a state may require a remote seller to...more
6/27/2018
/ 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