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Internet Retailers Retail Market Out-of-State Companies

Stinson LLP

Sales and Use Taxes: Kansas and Missouri Move to Impose Collection Obligations on Marketplace Facilitators

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Recent legislation has brought Kansas and Missouri up-to-date with the nation by instituting new tax collection requirements for out-of-state retailers lacking a physical presence in their state....more

Carlton Fields

How State Remote Sales and Use Tax Statutes May Impact Crypto Assets

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States are updating their sales and use tax laws to collect taxes against a new world of frequent remote transactions. With the popularity of internet commerce and efficient interstate mails and wires, commerce increasingly...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

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After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

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On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

Robins Kaplan LLP

Another Online Sales Tax Update: SCOTUS Overrules Quill

Robins Kaplan LLP on

On June 20, 2018 the United States Supreme Court held in South Dakota v. Wayfair that states can collect sales tax from online retailers. ...more

McNees Wallace & Nurick LLC

United States Supreme Court Strikes Down Quill: Physical Presence Standard Gone

In a widely anticipated decision in the state tax world, the United States Supreme Court, in South Dakota v. Wayfair (June 21, 2018), has struck down the sales tax physical presence standard set forth in Quill Corp. v. North...more

Morgan Lewis

Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus

Morgan Lewis on

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

White and Williams LLP

United States Supreme Court to Decide Internet Sales Tax Case

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The United States Supreme Court will soon decide a significant sales tax case that is expected to have broad implications for internet businesses. The Supreme Court recently heard oral argument in South Dakota v. Wayfair...more

Pullman & Comley, LLC

Connecticut Seeks a Part of the Wayfair Action

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A bill passed in Connecticut’s 2018 legislative session seeks to expand the conditions under which certain out-of-state retailers must collect and remit Connecticut sales tax....more

BCLP

Supreme Court Hears Oral Arguments on State Taxation of Online Retailers

BCLP on

The U.S. Supreme Court heard long-awaited arguments yesterday in South Dakota v. Wayfair, the case brought by the state against several retailers, hoping that the court will overturn over 25 years of precedent on the issue of...more

Bradley Arant Boult Cummings LLP

Potential Impact on Alabama If U.S. Supreme Court Approves South Dakota Economic Nexus Statute

To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Is the Supreme Court Set to Extinguish Bellas Hess' Bright Line Rule Barring Imposition of Sales Tax on Out-of-State Internet...

Twenty-six years ago in Quill Corp. v. North Dakota the U.S. Supreme Court held that the Bellas Hess bright line rule that out-of-state sellers cannot be held liable for collecting and remitting sales tax to any state unless...more

Bradley Arant Boult Cummings LLP

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

Robins Kaplan LLP

Another Online Sales Tax Update: SCOTUS Grants Cert

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Earlier this month, the United States Supreme Court agreed to hear South Dakota’s challenge in South Dakota v. Wayfair to the 1992 Supreme Court decision in Quill v. North Dakota, which requires a physical presence test to...more

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