In a 5-4 decision in South Dakota v. Wayfair, Inc., the Supreme Court overturned its decades-old holding that a company without a physical presence in a state is not subject to the state’s taxing authority. According to the...more
6/28/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus