News & Analysis as of

Quill Retailers South Dakota v. Wayfair

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

White and Williams LLP on

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

Parker Poe Adams & Bernstein LLP

Supreme Court Hears Case that May Fundamentally Change the Rules – Are You Ready for Potential Sales Tax Turmoil?

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

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

Pullman & Comley, LLC

What Might Wayfair Mean for Me? The Changing Landscape of State and Local Sales Taxes and Retroactivity Concerns

Pullman & Comley, LLC on

The rise of the internet retailer has created significant loss of sales tax revenue for state revenue agencies due to the loss of revenue from sales and use tax collected in brick-and-mortar retail establishments....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

Robins Kaplan LLP

Another Online Sales Tax Update: SCOTUS Grants Cert

Robins Kaplan LLP on

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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