On December 9, Kay Miller Hobart and Madison Felder filed an amicus brief on behalf of the Council On State Taxation (COST) and its more than 500 members in the closely watched case of Amazon Services, LLC v. South Carolina...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
Today the United States Supreme Court heard oral arguments in South Dakota v. Wayfair – a case that could fundamentally change the rules governing when a state may impose sales or use tax collection responsibilities on a...more