On Wednesday, the South Carolina Court of Appeals issued an opinion that could provide relief to owners of commercial and investment properties, many of whom are already experiencing turbulence in development and acquisition...more
Today the United States Supreme Court fundamentally changed the rules governing when states may impose a sales tax. For more than 50 years, decisions from the Supreme Court protected retailers without a “physical presence” in...more
6/22/2018
/ 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