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Justice Anthony Kennedy had essentially invited a test case to overrule Quill Corp. v. North Dakota and its physical-nexus rule for the states being able to require out-of-state retailers to collect sales tax. So it was not a huge surprise that Kennedy had the opinion for the court today in South Da
Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next.
Azam on South Dakota v. Wayfair Rifat Azam (Harry Radzyner School of Law, Interdisciplinary Center Herzliya) has posted Online Taxation Post Wayfair (New Mexico Law Review, Vol. 51) on SSRN. Here is the abstract: The United States Supreme Court saved the states’ sales tax base in the landmark case of South Dakota v. Wayfair in 2018. This revolutionary decision ended the long ban on states imposing sales tax collection duties on out-of-state retailers without a physical presence in the state, as established in Bellas Hess v. Department of Revenue of Illinois in 1967 and Quill Corp. v. Nor...
Imagine that you are the chief financial officer of an aftermarket automotive parts company named SupplyCo. SupplyCo is headquartered in Missouri and its only facilities are in that state.