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Supreme Court of the United States › Sales & Use 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 -
Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Bradley Arant Boult Cummings LLP on

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

Sheppard Mullin Richter & Hampton LLP

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

Sheppard Mullin Richter & Hampton LLP on

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

Hicks Johnson

McGirt Update: Tax, Environmental, and Energy Implications

Hicks Johnson on

Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more

Morgan Lewis

Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

Morgan Lewis on

The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more

Jones Day

Taxpayers Cannot Sue Out-of-State Taxing Authorities in Local Courts

Jones Day on

The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts. On May 13, 2019, the U.S. Supreme Court ruled that states retain sovereign immunity from...more

Holland & Hart LLP

Impact of the U.S. Supreme Court Wayfair Decision on the Outdoor Industry

Holland & Hart LLP on

BACKGROUND: In June 2018, the U.S. Supreme Court issued an important tax decision in the matter of South Dakota v. Wayfair. In Wayfair, the Court determined that a state can impose a sales tax collection and remittance...more

Kilpatrick

5 Key Takeaways: U.S. Sales and Use Tax: Where are we after South Dakota v. Wayfair?

Kilpatrick on

Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more

Morrison & Foerster LLP

California Update Regarding Implementation of Sales and Use Tax Collection Requirement After Wayfair

Morrison & Foerster LLP on

On October 24, 2018, the California Department of Tax and Fee Administration (CDTFA), including Director Nick Maduros, held a meeting for taxpayers and stakeholders to discuss implementation of the California sales and use...more

Rosenberg Martin Greenberg LLP

What to Know About Wayfair and Its Impact on Maryland Sales Tax Audits

Rosenberg Martin Greenberg LLP on

Earlier this year, the Supreme Court decided on the much-anticipated case of South Dakota v. Wayfair, 585 U.S. ___, 138 S.Ct. 2080 (2018). At issue was the validity of a statute applying sales tax to internet retailers that...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

Neal, Gerber & Eisenberg LLP on

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: August Wrap-Up & Looking at September

McDermott Will & Emery on

A Grain of SALT: September State Focus – New Hampshire - With the road paved in the US Supreme Court’s now famous South Dakota v. Wayfair Inc. decision, many states have begun releasing remote-seller sales tax collection...more

Womble Bond Dickinson

U.S. and Foreign Businesses: You are Now “Virtually” Certain to Have Multistate Tax Obligations

Womble Bond Dickinson on

Executive Summary - After Wayfair, unless Congress intervenes: The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation. Income...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

Pierce Atwood LLP on

Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

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In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

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

South Dakota v. Wayfair: The Physical Presence Rule - Outdated and Overturned

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

Just about every State in the U.S. imposes a “sales tax” on the retail sale of goods and services in their State. That sales tax is required to be collected and remitted by the seller of the goods or services; however, if the...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 8

Morrison & Foerster LLP on

APPELLATE COURT DISMISSES CONSTITUTIONAL CHALLENGE TO NEW YORK’S STATUTORY RESIDENCY SCHEME - The New York Appellate Division, First Department, finding that the U.S. Supreme Court’s 2015 decision in Comptroller of the...more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

Fox Rothschild LLP on

In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

Eversheds Sutherland (US) LLP

House Judiciary Committee considers ramifications of Wayfair decision

Eversheds Sutherland (US) LLP on

On Tuesday, June 24, the Judiciary Committee of the US House of Representatives held a hearing on “Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses.” The hearing was scheduled at the...more

Morrison & Foerster LLP

State + Local Tax Insights: Special Edition 2018

Morrison & Foerster LLP on

Stand Your Ground! Substantial Nexus Lives After Wayfair - The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in order for...more

McDermott Will & Emery

House Judiciary Committee to Consider Wayfair Decision Impact

McDermott Will & Emery on

The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated July 19, the topic of the hearing will be...more

Dickinson Wright

Supreme Court’s South Dakota v. Wayfair, Upends State Limitations on Taxing of Online Businesses

Dickinson Wright on

In a sign of how far e-commerce has changed in just a little over two decades, on June 21, 2018, the U.S. Supreme Court overturned its 1992 decision of Quill v. North Dakota (504 U.S. 298). The implications of this...more

Alston & Bird

INSIGHT: ‘Wayfair’: What Are the Practical Retroactivity Concerns?

Alston & Bird on

What is the practical risk that states would take in applying Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might...more

Kramer Levin Naftalis & Frankel LLP

South Dakota v. Wayfair and the End of Quill: Sales Tax Collection in a Digital Age

Kramer Levin Naftalis & Frankel LLP on

In a decision dated June 21 – South Dakota v. Wayfair – the Supreme Court held that no “physical presence” is required for a state to impose sales tax collection obligations on out-of-state vendors....more

K&L Gates LLP

A Janus-faced Standard? Chief Justice Roberts’s Approach to Stare Decisis at the Threshold of a Post-Justice Kennedy Supreme Court

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Introduction - It is understandable that the press and legal commentators are focused on Judge Brett Kavanaugh’s jurisprudence and writings following his nomination to the Supreme Court....more

Bowditch & Dewey

Massachusetts Lawyers Weekly publishes "'Wayfair': For small online retailers, future uncertain"

Bowditch & Dewey on

On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers. Prior to the landmark South Dakota v. Wayfair decision,...more

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