Executive Summary -
After Wayfair, unless Congress intervenes:
The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation.
Income...more
9/7/2018
/ Appeals ,
Bright-Line Rule ,
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