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Podcast: South Dakota v. Wayfair
All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state. The Governor of Missouri, the last remaining state, is...more
Direct-to-consumer wine sellers will face confusing, burdensome, and potentially unlawful new tax collection responsibilities beginning in 2021. The Illinois Department of Revenue released Informational Bulletin FY 2021-06...more
The US Court of Appeals for the Sixth Circuit’s recent decision in Lebamoff Enterprises v. Whitmer upheld Michigan laws permitting direct-to-consumer shipping by in-state alcohol beverage retailers but prohibiting such...more
Direct to consumer shipments of wine continue to increase in popularity. Indeed, 45 states and the District of Columbia permit some form of direct to consumer shipping, enabling over 90% of Americans to connect directly with...more
Temporary Rules Keep Rolling in - The Oregon Department of Revenue (the “Department”) recently issued four new temporary rules relative to the Oregon Corporate Activity Tax (the “CAT”). The new rules went into effect on...more
The US Supreme Court is expected to rule this summer in Tennessee Wine & Spirit Retailers Ass’n v. Blair, which marks the first time in 14 years that the Court has taken up a case involving the wine industry. One hundred...more
The recent US District Court for the Eastern District of Michigan opinion strikes down a Michigan statue and authorizes out-of-state retailers to sell and ship wine directly to Michigan consumers. Lebamoff Enterprises v....more
The “final word” may be in sight in a long-running dispute over state residency requirements imposed on applicants for retail alcohol beverage licenses as well as more fundamental questions about state powers under the 21st...more
Following the Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc., the Director of the South Carolina Department of Revenue, Hartley Powell, announced that SCDOR will begin requiring remote sellers to collect...more
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
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
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
Today the United States Supreme Court heard oral arguments in South Dakota v. Wayfair – a case that could fundamentally change the rules governing when a state may impose sales or use tax collection responsibilities on a...more
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
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
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
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
The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more
Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more
As we discussed in February, the Tenth Circuit upheld the constitutionality of Colorado’s use tax notification law with its decision in Direct Marketing Association v. Brohl (DMA II). In his concurrence to the decision, Judge...more