On June 21, 2018, the U.S. Supreme Court issued its highly anticipated decision in South Dakota v. Wayfair. In this 5-4 decision, the Court overturned the requirement from its 1992 ruling in Quill Corp. v. North Dakota, which held that sellers must have a physical presence in a state before they can be required to collect sales tax there.
As a result, even though physical presence can still create nexus in a state for sales tax purposes, it is no longer required. Over the years, states had stretched…
Source: The Business Journal
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