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Supreme Court of the United States › Sales Tax

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
Kilpatrick

4 Key Takeaways | The Top 10 Sales and Tax and Income Tax Cases

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Kilpatrick’s David Hughes recently participated in a panel titled - “The Top 10 Sales Tax and Income Tax Cases” - at the Council on State Taxation (COST) Annual Spring Meeting in New Orleans. David and his fellow thought...more

K&L Gates LLP

The Inside Basis: Post-Wayfair Sales Tax Compliance and Exposure

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K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations....more

Sheppard Mullin Richter & Hampton LLP

The Expanded Reach of States for Sales & Use Tax Purposes – More Than Just e-Commerce Retailers are Impacted

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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

Morrison & Foerster LLP

State + Local Tax Insights: Summer Issue 2019

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CHALLENGES OF A MOBILE WORKFORCE - Gone are the days that employees worked from only one location from 9:00 a.m. to 5:00 p.m. With employees traveling throughout the U.S., and in many instances, having some employees...more

MoFo Tech

Don’t Snooze on Potential New Sales Tax Collection Obligations

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Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

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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

McDermott Will & Emery

Finishing SALT: April State Focus & March Wrap-Up

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A Grain of SALT: April State Focus – South Dakota - On April 17, the United States Supreme Court will hear oral argument in South Dakota’s case challenging the Court’s physical presence requirement for sales tax nexus....more

Fox Rothschild LLP

Supreme Court To Decide How Sales Taxes Apply To Online Retail Activity

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The Supreme Court recently granted certiorari in South Dakota v. Wayfair Inc., a case that could dramatically change how sales taxes apply to online retail activity. Under the Supreme Court’s current precedent in Quill Corp....more

Akerman LLP

Risky Business: Sales Tax Case Sets The Stage For SCOTUS Showdown

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It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 6

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New York City Tribunal Rejects City’s Attempt To Forcibly Combine Bank And Its Mortgage Subsidiary - The New York City Tax Appeals Tribunal, affirming a determination of the Chief Administrative Law Judge, has held that...more

Alston & Bird

Sprint Communications Inc. Asks the U.S. Supreme Court to Hear Bundling Issue

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On February 18, 2016, Sprint Communications Inc. filed a petition for a writ of certiorari asking the United States Supreme Court to review the New York Court of Appeals’ denial of Sprint’s attempt to dismiss the...more

Eversheds Sutherland (US) LLP

Quill Part Deux: North Dakota Lost the Nexus Battle. Will South Dakota Win the War?

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On March 22nd, South Dakota Governor Daugaard signed into law Senate Bill 106 (S.B. 106), the passage of which may be the ultimate vehicle to challenge Quill at the U.S. Supreme Court. With landslide support in the South...more

McNees Wallace & Nurick LLC

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

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If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

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