For over fifty years, states have been prohibited from requiring an out-of-state seller that lacked a physical presence in the taxing state to collect and remit sales tax on sales into the state. Yesterday, in a historic...more
6/25/2018
/ 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