Posts Tagged ‘Sales Tax Nexus’
States can now force retailers without physical presence to collect sales tax, Supreme Court says
On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc.,[1] in which the Court, by a 5-4 vote, overruled over 50 years of precedent established by its rulings in Quill[2] and Bellas Hess,[3] and held that the physical presence nexus rule is “unsound and incorrect.”[4] This case…
Read More2017 Multi-State Legislative Update: Sales Tax Economic Nexus
Several states have passed legislation requiring remote sellers to pay sales and use tax when they exceed a certain threshold.
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