Online sales tax is one of many tax-related issues that Congress is currently considering. (Stick with us, this shouldn’t be too boring.) Under the 1992 U.S. Supreme Court decision of Quill v. North Dakota (504 U.S. 298), an...more
In February, we discussed how the National Conference of State Legislatures (NCSL) circulated a letter to all the states encouraging them to enact laws to challenge the physical-presence standard for sales tax nexus...more