News & Analysis as of

State Taxes Quill

Morgan Lewis

State Sales Tax Happenings in the Wake of Wayfair

Morgan Lewis on

Since the US Supreme Court’s June 21, 2018, decision in South Dakota vs. Wayfair, Inc. , many of the 45 sales tax-collecting states have been making moves to put laws and processes in place for tax collections for...more

Akerman LLP - SALT Insights

Removing Transaction Thresholds – Where Does Wayfair Go From here?

Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at...more

Akerman LLP - SALT Insights

In The Wake Of Wayfair, New York Will Enforce Sales Tax Economic Nexus

On June 21, 2018, in its South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), decision, the U.S. Supreme Court reversed its “physical presence” nexus test established over a quarter century earlier in Quill Corp. v. North Dakota,...more

Kilpatrick

A Range Of State Responses After Wayfair

Kilpatrick on

Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

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

Dickinson Wright

Michigan Department of Treasury Levels the Playing Field Regarding Sales Taxes from Online Retailers Beginning Oct. 1

Dickinson Wright on

In the wake of the United States Supreme Court overturning Quill v. North Dakota, 504 U.S. 298 (1992), by its ruling in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), Michigan Department of Treasury issued a lot of...more

McDermott Will & Emery

Finishing SALT: June Wrap-Up & Looking at July

McDermott Will & Emery on

Top June Hits You May Have Missed - BREAKING NEWS: US Supreme Court Overrules Quill - Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard...more

Akerman LLP - SALT Insights

It’s Like Déjà Vu, All Over Again: Wayfair And The Evolution Of Commerce

The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus. The crux of the dispute in Wayfair relates to the...more

McDermott Will & Emery

House Judiciary Subcommittee to Consider Sensenbrenner Bill on July 25, 2017

McDermott Will & Emery on

The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141...more

McDermott Will & Emery

NCSL Task Force on SALT Meets in Anticipation of Active Legislative Sessions

McDermott Will & Emery on

On Saturday, January 14, the National Conference of State Legislatures (NCSL) Task Force on State and Local Taxation (Task Force) met in Scottsdale, Arizona to discuss many of the key legislative issues that are likely to be...more

McDermott Will & Emery

BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition

McDermott Will & Emery on

On November 17, 2016, the Ohio Supreme Court issued its much-anticipated slip opinions in the three companion cases challenging Ohio’s Commercial Activity Tax (CAT) economic nexus standard. See Crutchfield Corp. v. Testa,...more

McDermott Will & Emery

No Surprises in Ohio CAT Nexus Oral Argument

Oral argument before the Ohio Supreme Court took place on May 3 in the three cases challenging Ohio’s Commercial Activity Tax (CAT) nexus standard. Crutchfield, Inc. v. Testa, Case No. 2015-0386; Mason Cos. Inc. v. Testa,...more

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